ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.13.01— Attività di intermediari del commercio all'ingrosso di legname(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
- 46.13.0Intermediari del commercio di legname e materiali da costruzione
- 46.13.01Agenti e rappresentanti di legname, semilavorati in legno e legno artificiale
Frequently asked questions
I source timber and pallet orders between sawmills and customers — code 46.13.01 or the direct timber trade code?
46.13.01, if you work on commission for timber, semi-finished wood products, pallets and wooden containers without purchasing them. If you buy and resell the timber in your own name, the direct code is 46.83.10.
I act as an agent for both timber and other building materials — do I need two separate codes?
Usually yes. Timber and semi-finished wood products fall under 46.13.01; doors, windows, flat glass and other construction materials go under 46.13.03.
I am a broker of pallets and wooden containers — does 46.13.01 apply even though I never handle the goods?
Yes, in fact that is the typical case: you broker the deal and earn the commission. Pallets and wooden containers are explicitly listed under this code. As soon as you hold stock and resell in your own name you move to 46.83.10.