ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.13— Attività di intermediari del commercio all'ingrosso di profumi e articoli di profumeria(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
- 46.18.3Intermediari del commercio di prodotti farmaceutici e di cosmetici
- 46.18.33Agenti e rappresentanti di prodotti di profumeria e di cosmetica (inclusi articoli per parrucchieri); prodotti di erboristeria per uso cosmetico
Frequently asked questions
I am a representative for stationery and paper products for offices — is code 46.18.33 correct or should I use the books code?
Yes, stationery, paper, and cardboard on wholesale mandate belong here. The distinction from publishing is clear: books go under 46.18.31, while pens, notebooks, paper, and office supplies are covered here.
Stationery agent versus a wholesaler who sells paper on their own account — what difference does it make for ATECO?
The difference is ownership of the goods. As a commission agent, without buying the articles yourself, you use 46.18.33. If instead you purchase and resell paper and stationery on your own account, the activity is direct wholesale trade and the code is 46.49.10.
I source orders for both stationery and various other office products — do I stay here?
Usually yes, as long as stationery is the common thread running through your mandates. When the product range broadens too much and loses a dominant line, the activity becomes non-specialised intermediation at 46.19.00.