ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.14.05— Attività di intermediari del commercio all'ingrosso di navi e aeromobili(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
- 46.14Intermediari 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
- 46.14.05Agenti e rappresentanti di navi, aeromobili e altri veicoli (esclusi autoveicoli, motocicli, ciclomotori e biciclette)
Frequently asked questions
I broker the sale of yachts and boats between shipyards and buyers: is the code 46.14.05 or the direct wholesale code for ships?
46.14.05, if you arrange transactions on a commission basis for ships, aircraft, yachts and pleasure craft without purchasing them yourself. Those who buy and resell boats on their own account use 46.64.11 instead.
I broker aircraft: does 46.14.05 apply even if the aircraft never passes through my hands?
Yes, in fact that is the normal situation for a broker: you bring the parties together and earn a commission. Ships and aircraft are covered by this code. The direct wholesale of other means of transport falls under 46.64.19.
I broker leisure yachts, not commercial vessels: do I still fall under 46.14.05?
Yes, yachts and pleasure craft are expressly included among the activities covered by this code. Remain as an agent as long as you work on commission; if you take on the purchase and resale of boats yourself, you move to 46.64.11.