ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.07— Attività di intermediari del commercio all'ingrosso di articoli in pelle e articoli da viaggio(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.06Agenti e rappresentanti di pelletteria, valige ed articoli da viaggio
Frequently asked questions
I represent shoes, boots and sandals for retailers — should I use ATECO code 46.16.06 or the wholesale code for footwear?
Usually 46.16.06 if you take orders on behalf of the shoe manufacturer and earn commissions, without purchasing the shoes yourself. When you buy stock and resell it at your own risk, you move to wholesale trade 46.42.30.
I represent both footwear and bags and travel goods — do I need a separate code for each line?
As a general rule, the predominant line determines the code. Footwear falls under 46.16.06, while bags, luggage and leather travel goods have their own intermediary entry at 46.16.07. If the two lines are roughly equal, choose the one with the higher volume.
I am an agent for sports shoes and trekking footwear — should I use 46.16.06 or the sporting goods code?
Yes, 46.16.06: footwear remains footwear even when it is designed for sport. Actual sporting equipment such as skis and boards has its own intermediary entry at 46.18.23.