ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.01— Attività di intermediari del commercio all'ingrosso di frutta e ortaggi(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%
Calculate your taxes
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
- 46.17.01Agenti e rappresentanti di prodotti ortofrutticoli freschi, congelati e surgelati
Frequently asked questions
I act as a fruit and vegetable broker on behalf of producers — should I use ATECO code 46.17.01 or the wholesale code for fruit?
Usually 46.17.01 if you connect producers and buyers on a commission basis, without purchasing the produce yourself. When you buy goods at the market and resell them at your own risk, you are in wholesale trade 46.31.10.
I act as an intermediary for fresh fruit but also dried and frozen produce — does everything fall under 46.17.01?
Yes, the entry covers fresh, frozen, quick-frozen, preserved and dried fruit and vegetable products. A single code covers the entire range as long as you remain a commission-based intermediary.
I deal only in vegetables and pulses, no fruit — do I need a different code?
No, vegetables and fruit are grouped together under 46.17.01 for intermediaries. For other foodstuffs such as eggs or food supplements, the intermediary code shifts to 46.17.07.