ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.04— Attività di intermediari del commercio all'ingrosso di altri articoli di abbigliamento e accessori per l'abbigliamento(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.01Agenti e rappresentanti di vestiario ed accessori di abbigliamento
Frequently asked questions
I represent fabrics and textiles for tailors and dressmakers — should I use ATECO code 46.16.01 or the wholesale code for textiles?
Usually 46.16.01 if you take orders on behalf of the mill or manufacturer and earn a commission, without ever purchasing the fabric yourself. When you buy textiles, hold them in stock and resell them at your own risk, you are in true wholesale trade: 46.41.10. The dividing line is ownership of the goods, not the type of fabric.
I also represent haberdashery items (needles, sewing thread, buttons) in addition to textiles — does this still fall under 46.16.01?
Yes, basic haberdashery such as needles and sewing thread is listed among the activities of 46.16.01 when you work as an intermediary. However, if you purchase yarns and haberdashery and resell them yourself, the applicable code becomes wholesale trade 46.41.20.
I deal in both apparel fabrics and furnishing fabrics for curtains and upholstery — do I need a separate code for each?
No, 46.16.01 covers textiles for both clothing and home furnishings under the same entry, so a single code is sufficient as long as you remain an intermediary. For finished home textile goods such as blankets and carpets, the relevant intermediary code changes to 46.16.02.