ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.12.01— Attività di intermediari del commercio all'ingrosso di combustibili liquidi e gassosi(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
- 46.12.0Intermediari del commercio di combustibili, minerali, metalli e prodotti chimici
- 46.12.01Agenti e rappresentanti di carburanti, gpl, gas in bombole e simili; lubrificanti
Frequently asked questions
I arrange diesel and bottled LPG contracts between suppliers and resellers — code 46.12.01 or the own-account fuel trade code?
46.12.01, because you are brokering the deal on a commission basis without purchasing the fuel. If you buy the fuel and resell it in your own name, the direct trade code is 46.81.00.
I work as an agent for both liquid fuels and coal — do I need two separate codes?
Yes. Liquid and gaseous fuels (diesel, lubricating oils, biofuels, bottled gas) fall under 46.12.01; solid fuels such as anthracite and lignite go under 46.12.02.
I am a wholesale petroleum products broker — does 46.12.01 also cover lubricating oils and biodiesel?
Yes, diesel, petroleum lubricating oils and liquid biofuels are all listed under this code. You remain an agent as long as you collect only the commission; the moment you take possession of the goods for resale you switch to 46.81.00.