ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.06— Attività di intermediari del commercio all'ingrosso di calzature(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.05Agenti e rappresentanti di calzature ed accessori
Frequently asked questions
I act as an intermediary for furskins and pelts for the fur trade — is ATECO code 46.16.05 correct?
Yes, 46.16.05 is the specific entry for raw or processed pelts intended for the fur trade when you work on a commission basis. It is distinct from general clothing and leather travel goods.
I also deal in raw hides for tanning alongside finished furs — does everything fall under 46.16.05?
Yes, the entry covers both raw and processed pelts for the fur trade. If you instead act as an intermediary for finished leather goods such as bags and luggage, the correct code is 46.16.07.
I am an agent for finished fur garments — should I use 46.16.05 or the clothing intermediary code?
Usually 46.16.05, because fur has its own dedicated entry among the intermediaries in the textile and clothing sector. For non-fur garments, you move to 46.16.04.