ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.11— Attività di intermediari del commercio all'ingrosso di prodotti farmaceutici(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
- 46.18.31Agenti e rappresentanti di prodotti farmaceutici; prodotti di erboristeria per uso medico
Frequently asked questions
I am a publishing agent placing books with bookshops — is this the right code or the one for newspapers and magazines?
Yes, for those who promote the wholesale sale of books on mandate the code is 46.18.31. The distinction lies in the type of publication: as soon as you deal in newspapers and magazines you move to 46.18.32, the twin code for periodicals.
Book agent versus book wholesaler who buys and resells — what difference does it make for the ATECO code?
It comes down to ownership of the goods. As an agent you work on commission without buying the books, so you use 46.18.31. If you purchase batches of books and resell them yourself, you are a full-fledged wholesaler and the code changes family, moving outside the 46.18 agent group.
I handle both books and stationery for the same customers — one code or two?
It usually depends on the predominant activity. If book mandates dominate, you stay in 46.18.31; if stationery prevails, the correct code is 46.18.33. These are two distinct codes within the same agent family.