ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.02— Attività di intermediari del commercio all'ingrosso di carne e prodotti a base di carne(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%
Calculate your taxes
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
- 46.17.02Agenti e rappresentanti di carni fresche, congelate, surgelate, conservate e secche; salumi
Frequently asked questions
I am a sales agent for cured meats and meat on behalf of a meat processor: ATECO code 46.17.02 or wholesale meat dealer?
Generally 46.17.02 if you take orders on commission without purchasing the goods yourself. When you buy meat and cured meats and resell them at your own risk, you move into wholesale trade — for example 46.32.11 for fresh meat.
I act as an agent for both fresh meat and cured/processed meat products: can I use a single code?
Yes, 46.17.02 covers fresh, frozen, preserved and processed meat products such as cured meats. A single code covers the entire meat sector for agents.
I also act as an agent for fish in addition to meat: does it all fall under 46.17.02?
No, fish has its own dedicated agent code at 46.17.03. Code 46.17.02 covers only meat; for fish you need the other code, or whichever of the two is predominant.
