ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.42.10— Commercio all'ingrosso di abbigliamento e di 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:
40%
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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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.42Commercio all'ingrosso di abbigliamento e di calzature
- 46.42.10Commercio all'ingrosso di abbigliamento e accessori
Frequently asked questions
I distribute clothing, uniforms, underwear and accessories to shops and businesses — does 46.42.10 work?
I have a clothing line manufactured under my own brand — does that still count as wholesale?
It depends on who drives the production. 46.42.10 covers distribution of purchased garments; if you organise serial manufacturing yourself, you must also consider 14.21.10. The brand alone is not decisive: what matters is the economic process you control.
I import garments from Turkey and China and resell them to Italian shops — do I stay on 46.42.10 or do I need a separate importer code?
You stay on 46.42.10. Wholesale of clothing includes purchasing abroad on your own account, so importing and reselling garments does not require a separate code. It only changes if you do not purchase the goods yourself but act as an agent for the brands, and in that case the reference is 46.16.04.