ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.01— Attività di intermediari del commercio all'ingrosso di tessuti per l'abbigliamento e l'arredamento(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.03Agenti e rappresentanti di tessuti per abbigliamento ed arredamento (incluse merceria e passamaneria)
Frequently asked questions
I represent shirts and underwear for clothing retailers — should I use 46.16.03 or the generic clothing intermediary code?
Usually 46.16.03, because shirts and underwear for adults, infants and children have their own specific intermediary entry. If you represent outerwear, knitwear and general accessories, then 46.16.04 applies.
I am an underwear agent but I also sell hosiery and tights — does this still fall under 46.16.03?
Yes, hosiery and tights follow the same logic as underwear, so they remain in 46.16.03 when you work as an intermediary. The key requirement is that you take orders on a commission basis and do not purchase the goods for resale.
I buy stocks of shirts and underwear and resell them to retailers — is this still intermediary activity?
No. By purchasing the goods and reselling them at your own risk you become a clothing wholesaler, under 46.42.10. ATECO code 46.16.03 applies only if you promote sales on behalf of the manufacturer without purchasing the garments.