ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.33— Attività di intermediari del commercio all'ingrosso di articoli di cancelleria(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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.1Intermediari del commercio di prodotti di carta, cancelleria, libri
- 46.18.11Agenti e rappresentanti di carta e cartone (esclusi gli imballaggi); articoli di cartoleria e cancelleria
Frequently asked questions
I act as a sales agent for pharmaceutical products on behalf of a pharmaceutical company: ATECO code 46.18.11?
Yes, 46.18.11 is the code for agents in pharmaceutical products when you promote orders on commission without purchasing the medicines yourself. If you buy medicines and resell them to pharmacies, you are engaged in wholesale trade 46.46.10, an activity that requires authorisation.
I am a pharmaceutical sales representative (informatore scientifico del farmaco): can I use code 46.18.11?
Generally no if you only inform doctors without taking orders, because scientific information activities are not commercial intermediation. Code 46.18.11 applies when you act as an agent promoting the sale of medicines on commission on behalf of a principal.
I handle pharmaceuticals but also medical devices and instruments: does it all fall under 46.18.11?
No, medical devices and healthcare instruments have their own dedicated agent code at 46.18.12. Code 46.18.11 covers only pharmaceutical products; use the other code for devices.