Tax Democracy

ATECO code 46.11.04

Agents and representatives of raw and semi-processed textile fibres; raw hides and skins

AGENTI E RAPPRESENTANTI DI FIBRE TESSILI GREGGE E SEMILAVORATE; PELLI GREZZE

ATECO code46.11.04

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 46.11.04Attività di intermediari del commercio all'ingrosso di materie prime tessili e semilavorati(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%

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
  • 46.11Intermediari del commercio di materie prime agricole, di animali vivi, di materie prime tessili e di semilavorati
  • 46.11.0Intermediari del commercio di materie prime agricole, di animali vivi, di materie prime tessili e di semilavorati; pelli grezze
  • 46.11.04Agenti e rappresentanti di fibre tessili gregge e semilavorate; pelli grezze

Frequently asked questions

I source orders for raw textile fibres and raw hides for tanneries — code 46.11.04 or the finished-fabric trade code?
46.11.04, because this code covers the intermediation of raw materials (raw and semi-processed fibres, raw hides). Fabrics already finished for clothing or furnishings are intermediated under 46.16.01.
I work as an agent at fur-pelt auctions — does 46.11.04 apply?
Yes, wholesale auctions of fur pelts are explicitly listed under this code. If you instead buy the raw pelts yourself and resell them, the direct trade code is 46.24.01.
I am an agent dealing in textile yarns and semi-finished goods, not finished garments — do I have the right code?
Yes, raw fibres and semi-finished textile goods sold on commission belong to 46.11.04. As soon as you move to finished, made-up garments you switch category and use 46.16.04.

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