ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.13.03— Attività di intermediari del commercio all'ingrosso di altri materiali da costruzione(rimappatura complessa)
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
- 46.13.0Intermediari del commercio di legname e materiali da costruzione
- 46.13.02Agenti e rappresentanti di materiale da costruzione (inclusi gli infissi e gli articoli igienico-sanitari); vetro piano
Frequently asked questions
I source orders of paints and varnishes for building merchants on a commission basis: is the code 46.13.02 or the direct wholesale code for varnishes?
46.13.02, if you act as a commission agent for paints, varnishes and lacquers without purchasing them yourself. If instead you buy and resell the coating products on your own account, the direct wholesale code is 46.83.21.
I work as a paint agent but also deal in wallpaper: is it the same code?
No. Wallpaper and floor coverings, when sold on one's own account, have a direct wholesale code, 46.83.22. As an agent dealing solely in paints and varnishes, you remain on 46.13.02.
I am an agent for varnishes and also for other building materials: do I need two separate codes?
Usually yes. Paints, varnishes and lacquers fall under 46.13.02; other building materials such as doors, windows and flat glass go under 46.13.03.