ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.14.01— Attività di intermediari del commercio all'ingrosso di macchine e attrezzature per l'industria e il commercio(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
- 46.14Intermediari del commercio di macchinari, impianti industriali, navi e aeromobili
- 46.14.0Intermediari del commercio di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche
- 46.14.01Agenti e rappresentanti di macchine, attrezzature ed impianti per l'industria ed il commercio; materiale e apparecchi elettrici ed elettronici per uso non domestico
Frequently asked questions
I source orders for industrial machinery and retail equipment on a commission basis: is the code 46.14.01 or the direct wholesale code for machine tools?
46.14.01, if you act as a commission agent for machinery and equipment for industry and commerce without purchasing them yourself. Those who buy and resell machine tools on their own account use 46.62.00 instead.
I work as an agent for non-domestic heating and air-conditioning systems: does that fall under 46.14.01?
Yes. Heating, ventilation and air-conditioning equipment for non-domestic use is covered by this code. For domestic-use appliances there is a separate code, 46.15.03.
I am a machinery agent but some of the machines are for construction: do I keep 46.14.01?
It depends on the predominant activity. Machinery for industry and commerce falls under 46.14.01, but machinery for construction and road-building has a dedicated code, 46.14.02.