ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.15.01— Attività di intermediari del commercio all'ingrosso di mobili in legno, metallo e materie plastiche(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
- 46.15.0Intermediari del commercio di mobili, articoli per la casa e ferramenta
- 46.15.01Agenti e rappresentanti di mobili in legno, metallo e materie plastiche
Frequently asked questions
I source orders for office furniture and shop fittings on a commission basis: is the code 46.15.01 or the direct wholesale code for furniture?
46.15.01, if you act as a commission agent for wooden, metal and plastic furniture for offices and shops without purchasing it yourself. Those who buy and resell furniture on their own account use 46.47.10 instead.
I work as an agent for both office furniture and home furnishings: do I need two separate codes?
Usually yes. Wooden, metal and plastic furniture for offices and shops falls under 46.15.01; other furniture and home furnishings go under 46.15.02.
I am an agent for metal furniture for shops with no warehouse: is 46.15.01 correct?
Yes, having no warehouse is the typical condition of an agent, and furniture for offices and shops is covered here. If you move to buying and reselling furniture on your own account, the code becomes 46.47.10.