ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.05— Attività di intermediari del commercio all'ingrosso di pellicce(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.02Agenti e rappresentanti di pellicce
Frequently asked questions
I take orders for carpets and blankets on behalf of a manufacturer — should I use 46.16.02 or the intermediary code for furnishings?
Yes, 46.16.02 is the right entry: blankets, throws and carpets fall exactly here when you work on a commission basis. If you deal in furniture and home furnishing items instead, the intermediary code changes to 46.15.02.
I am a carpet agent — does anything change if I buy the carpets myself and resell them to shops?
Yes, in that case you are no longer an intermediary. By purchasing the carpet and reselling it at your own risk, you fall under the wholesale trade of household goods, not under 46.16.02, which presupposes a commission arrangement and no ownership of the goods.
I represent both fabrics sold by the metre and finished blankets and carpets — one code or two?
As a general rule, it comes down to the predominant activity. Fabrics by the metre and haberdashery fall under 46.16.01, while finished blankets, throws and carpets fall under 46.16.02. If one line clearly dominates, choose that code.