ATECO Code Wholesale of Agricultural Raw Materials by Agents

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
46Commercio all'ingrosso
46.1Attività di servizi di intermediazione per il commercio all'ingrosso
46.11.0Attività di intermediari del commercio all'ingrosso di materie prime agricole, animali vivi, materie prime tessili e semilavorati
46.11.01Attività di intermediari del commercio all'ingrosso di materie prime agricole

Description

activities of agents involved in wholesale of livestock feed

Exclusion notes

Excluded from division 46:

trade of electricity, see 35.15
trade of gaseous fuels for energy supply through mains, see 35.23
rental and leasing of goods, see division 77
packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92

Excluded from group 46.1:

wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
intermediation service activities for retail sale, see 47.9
intermediation service activities for real estate activities, see 68.31
operation of websites providing searches for goods that link the customers to sellers, see the corresponding classes for intermediation service activities
activities of advertising, market research and public relations, see division 73

Excluded from class 46.11:

activities of agents involved in the wholesale of food for pets, see 46.17
wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9

Frequently asked questions

I am an agent who sources orders for animal feed and cereals on behalf of a principal — do I use 46.11.01 or the wholesale trade code?

Yes, if you take orders on behalf of the principal and earn a commission without ever taking ownership of the goods, this is the right code. The key distinction is ownership: if you buy cereals or animal feed and resell them in your own name, the code becomes 46.21.10 or 46.21.22.

I act as an agent for both bulk cereals and livestock feed — does everything fall under 46.11.01?

Yes. The code covers intermediation in agricultural raw materials, and livestock feed is explicitly listed among the activities. However, if you add flowers or live animals your sub-class changes: plants go under 46.11.02, live animals under 46.11.03.

I am a multi-principal agent in the raw agri-food sector — do I really need to distinguish between agricultural raw materials and finished food products?

Yes, because the two categories sit in different groups. Unprocessed agricultural raw materials stay here; fruit, vegetables and already-processed food for resale are intermediated under 46.17.01 or 46.17.07.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

46.11.01— Agenti e rappresentanti di materie prime agricole(unito da più codici)

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Agents involved in the wholesale of agricultural raw materials