ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.04— Attività di intermediari del commercio all'ingrosso di latte e prodotti lattiero-caseari(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
- 46.17.0Intermediari del commercio di prodotti alimentari, bevande e tabacco
- 46.17.03Agenti e rappresentanti di latte, burro e formaggi
Frequently asked questions
I act as a fish broker for wholesalers at the fish market: ATECO code 46.17.03?
Yes, 46.17.03 is the code for agents in fishery products when you work on commission without purchasing the fish yourself. If instead you buy the catch and resell it at your own risk, you are a fish wholesaler, not an agent.
I act as an agent for fresh, frozen and preserved fish: do I need a separate code for each?
No, the code covers fresh, chilled, frozen, preserved and dried fishery products under a single category. Code 46.17.03 covers the full range as long as you remain an agent.
I handle both fish and meat for the same clients: can I use a single code?
No, they are separate codes: fish falls under 46.17.03 and meat under 46.17.02. Choose whichever is predominant or register both activities.