ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.12— Attività di intermediari del commercio all'ingrosso di articoli medicali(rimappatura complessa)
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
- 46.18.32Agenti e rappresentanti di prodotti sanitari ed apparecchi medicali, chirurgici e ortopedici; apparecchi per centri di estetica
Frequently asked questions
I am an agent sourcing supplies of daily newspapers and periodicals for newsagents — is this code correct or should I use the books one?
Yes, for newspapers and magazines on wholesale mandate the code is 46.18.32. The boundary is the type of publication: books go under 46.18.31, while periodical press and magazines stay here.
What is the difference between a magazine agent and an actual press distributor?
The key point is that you do not purchase the copies. If you promote sales on commission without taking possession of the goods, you fall under 46.18.32. Anyone who physically buys and resells press titles is a direct wholesaler, outside the 46.18 agent family.
I source contracts for magazines and also for related stationery — where do I go?
You generally follow the predominant product. If periodicals are at the core you stay in 46.18.32; if stationery becomes the main part of your mandates, the correct code is 46.18.33.