ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.12.04— Attività di intermediari del commercio all'ingrosso di fertilizzanti e altri prodotti chimici per l'agricoltura(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
- 46.12.0Intermediari del commercio di combustibili, minerali, metalli e prodotti chimici
- 46.12.05Agenti e rappresentanti di prodotti chimici per l'agricoltura (inclusi i fertilizzanti)
Frequently asked questions
I source orders for waxes, essential oils and chemical adhesives for industrial clients — code 46.12.05 or the direct chemical products trade code?
46.12.05, if you intermediate industrial chemical products (paraffin, other waxes, essential oils, adhesives) on a commission basis without purchasing them. When you buy and resell in your own name, the direct code is 46.85.09.
I am a chemical products agent, but some go to agriculture and others to industry — how do I choose?
Look at the predominant end use. If industry predominates you stay on 46.12.05; if fertilisers and crop-protection products for agriculture predominate, the reference is 46.12.04.
I am a broker of chemical raw materials for manufacturing — does 46.12.05 also cover essential oils?
Yes, essential oils and industrial waxes are listed under this code. You remain an agent as long as you collect the commission; if you manage stock and sell in your own name, you move to the direct trade code 46.85.09.