ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.03— Attività di intermediari del commercio all'ingrosso di pesce e prodotti a base di pesce(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
- 46.17.0Intermediari del commercio di prodotti alimentari, bevande e tabacco
- 46.17.06Agenti e rappresentanti di prodotti ittici freschi, congelati, surgelati, conservati e secchi
Frequently asked questions
I am a sales agent for wines and beverages to bars and restaurants: ATECO code 46.17.06 or beverage wholesaler?
Generally 46.17.06 if you take orders on commission on behalf of a winery or producer. When you buy beverages and resell them at your own risk, you move into wholesale trade — for example 46.34.10 for alcoholic beverages.
I act as an agent for both alcoholic and non-alcoholic beverages and mineral water: can I use a single code?
Yes, 46.17.06 covers alcoholic drinks, soft drinks, mineral water and other bottled waters. A single code covers all beverages for agents.
I act as an agent for bottled mineral water: does it really fall under 46.17.06?
Yes, natural mineral water and other bottled waters are explicitly listed among the activities of 46.17.06. If you were a wholesaler buying and reselling water yourself, you would instead use 46.34.20.