ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.21— Attività di intermediari del commercio all'ingrosso di giochi e giocattoli(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%
Calculate your taxes
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.
- 46.18.95Agenti e rappresentanti di giocattoli
Frequently asked questions
I work as a toys agent for shops and retail chains — is ATECO code 46.18.21 correct?
Yes, 46.18.21 is the code for an agent in games and toys when you take orders on commission on behalf of the manufacturer. If instead you buy the toys and resell them at your own risk, you are a wholesaler, not an agent.
I deal in toys but also in sports articles for children — does everything fall under 46.18.21?
I act as an agent for board games and puzzles as well as children's toys — do I need a different code?
No, games and toys are grouped together under 46.18.21 regardless of type. A single code covers the entire play sector for agents.