ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.12.03— Attività di intermediari del commercio all'ingrosso di minerali e metalli(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
- 46.12.0Intermediari del commercio di combustibili, minerali, metalli e prodotti chimici
- 46.12.03Agenti e rappresentanti di minerali, metalli e prodotti semilavorati
Frequently asked questions
I broker deals on ferro-alloys, steel pipes and conduits between foundries and customers — code 46.12.03 or the metal trade code?
I am a metal scrap agent — do I use 46.12.03 or is there a dedicated code?
It depends. Intermediation in ores and metals sits here, but own-account trading in metal scrap and waste has a specific code, 46.87.10. As a pure agent you stay on 46.12.03.
I broker construction steel without managing any warehouse — is 46.12.03 correct?
Yes, because you source the deal and invoice the commission. The moment you take charge of the steel to resell it, everything shifts to the direct trade code 46.82.10.