ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.14.02— Attività di intermediari del commercio all'ingrosso di macchine e attrezzature per l'edilizia(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
- 46.14.02Agenti e rappresentanti di macchine per costruzioni edili e stradali
Frequently asked questions
I arrange sales of excavators and construction-site machinery on a commission basis: is the code 46.14.02 or the direct wholesale code for construction machinery?
46.14.02, if you act as a commission agent for construction and road-building machinery without purchasing it yourself. Those who buy and resell construction machinery on their own account use 46.63.00 instead.
I work as an agent for both construction machinery and general industrial machinery: do I need two codes?
Usually yes. Construction machinery falls under 46.14.02; general machinery for industry and commerce goes under 46.14.01. The predominant activity determines the primary code.
I act as an agent for road and motorway construction machinery: does that fall under 46.14.02?
Yes, construction machinery including road and motorway equipment is covered by this code. Remain as an agent as long as you earn a commission; if you start buying and reselling the machinery yourself, you move to 46.63.00.