ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.11.02— Attività di intermediari del commercio all'ingrosso di fiori e piante(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
- 46.11Intermediari 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
- 46.11.02Agenti e rappresentanti di fiori e piante
Frequently asked questions
I source orders for cut flowers and plants on behalf of wholesalers without buying anything — is code 46.11.02 correct?
Yes. Commission-based intermediation in flowers, plants, bulbs, seeds and cut flowers belongs here. If instead you hold stock and resell the flowers in your own name, you must move to the direct wholesale trade code 46.22.00.
I sell both flowers and vegetable seeds as an agent — do I need two separate codes?
Usually yes. Seeds together with ornamental flowers and plants fall under 46.11.02, but if the intermediation of agricultural seeds and animal feed predominates, the reference code is 46.11.01. It depends on what makes up the bulk of your turnover.
I am a nursery-plant broker for large retailers — am I an agent or a wholesaler?
An agent, if you connect the nursery with the buyer and invoice the commission. The code is 46.11.02. The moment you purchase the plants and take on the risk of unsold stock, you become a wholesaler and use 46.22.00.