ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.22— Attività di intermediari del commercio all'ingrosso di biciclette(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 46.1INTERMEDIARI DEL COMMERCIO
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.9Intermediari del commercio di attrezzature sportive, biciclette e altri prodotti n.c.a.
- 46.18.91Agenti e rappresentanti di attrezzature sportive; biciclette
Frequently asked questions
I broker waste without taking physical possession (Category 8 of the National Environmental Managers Register) — is this the correct ATECO 2025 code?
Yes, waste brokerage carried out without physically taking charge of the materials is the typical case for 46.18.91. The activities field explicitly references waste intermediation without possession. For those who instead physically collect or process waste, the code belongs to a different family, since they take ownership and work with the materials.
What is the difference between a waste broker who never handles the waste and a company that collects and processes it?
The difference lies in possession. If you organise and facilitate the trade of recyclable or non-recyclable waste without ever taking possession of it, you fall in 46.18.91. The physical collection, transport, and treatment of waste belong to the waste management division, not to commission-based wholesale brokerage.
I am an agent for scrap and recyclable materials — do I need to register with the National Environmental Managers Register to use this code?
Yes, waste brokerage and trading without possession requires registration under Category 8 of the National Environmental Managers Register (Albo Nazionale Gestori Ambientali), regardless of the ATECO code. ATECO code 46.18.91 classifies the economic activity; the Register authorises you to carry it out. For commission mandates covering other miscellaneous specific products, the catch-all code is 46.18.99.