ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.24— Attività di intermediari del commercio all'ingrosso di orologi e gioielli(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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.9Intermediari del commercio di attrezzature sportive, biciclette e altri prodotti n.c.a.
- 46.18.92Agenti e rappresentanti di orologi, oggetti e semilavorati per gioielleria e oreficeria
Frequently asked questions
I am an agent for wallpaper and vinyl flooring on behalf of manufacturers — is this the right code?
Yes, wallpaper, wall coverings, linoleum, and resilient flooring such as vinyl, handled on a commission basis, fall under 46.18.92. The key requirement is that you work as an intermediary on commission without taking ownership of the materials.
I handle floor coverings but also tiles and building materials — same code or do I switch?
Generally the predominant product determines the code. Wallpaper and resilient flooring stay in 46.18.92; when the mandates shift to a much broader range of building materials with no dominant product line, the activity becomes non-specialised brokerage under 46.19.00.
What difference does it make for the ATECO code whether I am a coverings agent or a wholesaler who buys and resells them?
The difference is ownership of the goods. As an agent working on a commission basis without purchasing the coverings, you fall in 46.18.92. If you buy and resell the materials on your own account, the activity is direct wholesale trade, outside the 46.18 agents' family.