ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.14.04— Attività di intermediari del commercio all'ingrosso di attrezzature agricole(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
- 46.14.04Agenti e rappresentanti di macchine ed attrezzature per uso agricolo (inclusi i trattori)
Frequently asked questions
I arrange sales of tractors and agricultural machinery on a commission basis: is the code 46.14.04 or the direct wholesale code for agricultural supplies?
46.14.04, if you act as a commission agent for tractors and agricultural equipment without purchasing them yourself. Those who buy and resell agricultural machinery and supplies on their own account use 46.61.00 instead.
I work as an agent for both tractors and construction machinery: can I use a single code?
Usually not. Tractors and agricultural equipment fall under 46.14.04; construction machinery has its own code, 46.14.02. The predominant activity determines the primary code.
I am an agent for agricultural machinery and do not sell feed or seeds: is 46.14.04 correct?
Yes. This code covers only the brokerage of tractors and agricultural equipment. Feed and seeds sold on commission fall instead under 46.11.01.