ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.06— Attività di intermediari del commercio all'ingrosso di bevande(unito da più codici)
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
- 46.17.0Intermediari del commercio di prodotti alimentari, bevande e tabacco
- 46.17.05Agenti e rappresentanti di bevande e prodotti similari
Frequently asked questions
I act as an agent for olive oil and seed oils on behalf of oil mills: ATECO code 46.17.05?
Yes, olive oil, seed oils, margarine and similar edible fats fall under 46.17.05 when you work on commission. If instead you buy the oil and resell it bottled at your own risk, you are a wholesaler, not an agent.
I act as an agent for extra-virgin olive oil and also for margarine and butter: does it all fall under 46.17.05?
Yes for oils and edible fats such as margarine; however, butter is a dairy product and follows the agent code 46.17.04. Use that code for butter if it is a significant product line.
I handle edible oil together with various other food products: do I need a catch-all code?
Generally no, because oil has its own code at 46.17.05. For other food products with no specific category of their own — such as food supplements and eggs — agents use 46.17.07.