ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.03— Attività di intermediari del commercio all'ingrosso di camicie, biancheria intima e articoli simili(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
- 46.16.04Agenti e rappresentanti di camicie, biancheria e maglieria intima
Frequently asked questions
I am a multi-principal agent for clothing and accessories such as gloves, belts and ties — is 46.16.04 the right code?
Yes, gloves, belts and ties are exactly the accessories listed under 46.16.04. This applies regardless of the number of principals: whether you work for one or several, you remain in the same code as long as you work on a commission basis.
I deal only in shirts and underwear, with no accessories — should I still use 46.16.04?
No. Shirts and underwear have their own dedicated entry, 46.16.03. ATECO code 46.16.04 covers the rest of the clothing range and non-specific accessories.
I represent leather bags, belts and wallets — does this fall under 46.16.04 or leather goods?
It depends on the product. A belt as a clothing accessory falls under 46.16.04, but bags and leather travel goods have their own dedicated intermediary entry at 46.16.07. If leather goods make up the main part of your portfolio, choose that code.