ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.14.03— Attività di intermediari del commercio all'ingrosso di macchine per ufficio, computer e apparecchiature per le comunicazioni(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
- 46.14Intermediari 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
- 46.14.03Agenti e rappresentanti di macchine, attrezzature per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche
Frequently asked questions
I arrange sales of computers and telephone switchboards on a commission basis: is the code 46.14.03 or the direct wholesale code for computers?
46.14.03, if you act as a commission agent for office machines, computers, peripherals and communications equipment without purchasing them yourself. Those who buy and resell computers and software on their own account use 46.50.10 instead.
I work as an agent for mobile phones and modems for resellers: does that fall under 46.14.03?
Yes, mobile phones, modems and communications equipment are covered by this code. The direct wholesale of telecommunications equipment has the code 46.50.20.
I am an agent for printers and peripheral units: does 46.14.03 apply even without a warehouse?
Yes, peripherals and office machines sold on commission fall here, and having no warehouse is precisely the normal condition of an agent. If you move to buying and reselling office equipment on your own account, you use 46.50.30.