ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.12.02— Attività di intermediari del commercio all'ingrosso di combustibili solidi(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
- 46.12.02Agenti e rappresentanti di combustibili solidi
Frequently asked questions
I source coal and lignite briquette supplies for wholesalers — which ATECO code should I choose?
46.12.02, if you work on commission for anthracite, briquettes and lignite ovoids without buying the goods. If you buy and resell solid fuel in your own name, the code is 46.81.00.
As an agent I deal in both pellets and coal as well as diesel — can I keep a single code?
Usually not, because solid and liquid fuels sit in two separate categories. Anthracite and lignite fall under 46.12.02; diesel, biofuels and bottled gas go under 46.12.01.
I am an anthracite procurement agent for industrial clients — does 46.12.02 apply even though I manage no warehouse?
Yes, precisely because you manage no warehouse. The code is designed for those who broker deals and earn a commission. If in the future you hold stock and sell in your own name, the reference becomes the direct trade code 46.81.00.