ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.92— Attività di intermediari del commercio all'ingrosso di rivestimenti per pareti e per pavimenti(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
- 46.15.0Intermediari del commercio di mobili, articoli per la casa e ferramenta
- 46.15.04Agenti e rappresentanti di vernici, carte da parati, stucchi e cornici decorativi
Frequently asked questions
I source orders for washing machines, refrigerators and tableware on commission — should I use ATECO code 46.15.04 or the direct wholesale code for household appliances?
46.15.04, if you act as an intermediary for dishwashers, washing machines, domestic refrigerators, porcelain and glassware without purchasing them yourself. Businesses that buy and resell household appliances on their own account use 46.43.30 instead.
I work as an agent for porcelain and household glassware — does this fall under 46.15.04?
I am an agent for large domestic appliances, not furniture — should I use 46.15.04 or 46.15.02?
46.15.04. Refrigerators, washing machines and tumble dryers are covered here under household goods. Furniture and home furnishings on a commission basis fall under 46.15.02 instead.