ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.05— Attività di intermediari del commercio all'ingrosso di oli e grassi alimentari(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
- 46.17.0Intermediari del commercio di prodotti alimentari, bevande e tabacco
- 46.17.04Agenti e rappresentanti di oli e grassi alimentari: olio d'oliva e di semi, margarina ed altri prodotti similari
Frequently asked questions
I am a sales agent for cheeses and dairy products on behalf of a dairy: ATECO code 46.17.04?
Yes, cheese, butter, yoghurt and powdered milk fall under 46.17.04 when you promote sales on commission. If you buy dairy products and resell them at your own risk, you are a dairy wholesaler, not an agent.
I act as an agent for powdered milk and cheeses together: do I need a different code for each?
No, 46.17.04 groups powdered milk and all dairy products — cheese, butter and yoghurt — under the same code. A single code is sufficient as long as you remain an agent.
I handle dairy products but also edible oils and fats for the same clients: does it all fall here?
No, edible oils and fats have their own dedicated agent code at 46.17.05. Code 46.17.04 covers only the milk and dairy sector.