ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.25— Attività di intermediari del commercio all'ingrosso di oggetti di bigiotteria(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
- 46.18.9Intermediari del commercio di attrezzature sportive, biciclette e altri prodotti n.c.a.
- 46.18.96Agenti e rappresentanti di chincaglieria e bigiotteria
Frequently asked questions
I am an agent for a costume jewellery brand (rings, bracelets, necklaces) — is this the right code or the one for fine jewellery?
Yes, if you promote the sale of costume jewellery or imitation articles (rings, bracelets, necklaces, brooches, earrings) without taking ownership of the goods, you belong here. The dividing line is the material: as soon as you deal in watches or jewellery made of precious metals, you move to 46.18.24. If your mandates cover mixed products, look at 46.18.99.
What is the difference between a costume jewellery agent and a wholesaler who buys and resells — which ATECO code do I need?
It depends on who owns the goods. If you work on mandate and commission without ever purchasing the items, the code is 46.18.25. If instead you buy stocks of costume jewellery and resell them at your own risk, you are no longer an agent and must look for the direct wholesale trade code for the category, outside the 46.18 agent group.