ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.15.02— Attività di intermediari del commercio all'ingrosso di altri mobili e oggetti di arredamento per la casa(rimappatura complessa)
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
- 46.15.0Intermediari del commercio di mobili, articoli per la casa e ferramenta
- 46.15.05Agenti e rappresentanti di mobili e oggetti di arredamento per la casa in canna, vimini, giunco, sughero, paglia; scope, spazzole, cesti e simili
Frequently asked questions
I source orders for hand tools, screws and bolts for hardware shops on commission — should I use ATECO code 46.15.05 or the direct wholesale code for hardware?
46.15.05, if you act as an intermediary for hammers, saws, screwdrivers, bolts and screws on a commission basis without purchasing them yourself. Businesses that buy and resell hardware on their own account use 46.84.10 instead.
I work as an agent for hand tools with no warehouse — is 46.15.05 the right code?
Yes, hand tools such as hammers, saws and screwdrivers are listed here, and operating without a warehouse is the typical condition for an agent. If you move to holding stock and reselling, you shift to direct wholesale under 46.84.10.
I act as an intermediary for both hardware and other building materials — do I need two separate codes?
Usually yes. Tools, screws and bolts fall under 46.15.05; doors, windows, glass and sanitary fittings on a commission basis fall under 46.13.03.