ATECO Code — Wholesale of Other Office Machinery and Equipment

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
46Commercio all'ingrosso
46.50Commercio all'ingrosso di apparecchiature informatiche e di comunicazione
46.50.30Commercio all'ingrosso di altre macchine e attrezzature per ufficio

Description

wholesale of other office machinery and equipment

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 46.5:

activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from class 46.50:

wholesale of recorded media, see 46.49
wholesale of machines for additive manufacturing (3D printers, etc.), see 46.64
publishing activities, see division 58

Frequently asked questions

I supply offices with photocopiers, professional printers, and office machines — does 46.50.30 apply?

Yes, if your products are office machinery and equipment other than computers and telecommunications devices. If you work on a supplier's behalf as an agent, see 46.14.03; if you sell to private customers or through a mixed-goods store, compare with 47.12.10.

I rent printers and multifunction devices on a subscription basis — is that still wholesale?

No, operating rental must be distinguished from sales. 46.50.30 covers buying and reselling office machinery at wholesale; for the rental and operating lease of office machines and computers, see 77.33.00.

46.50.30 or 46.50.10 if alongside photocopiers and office printers I also sell computers and peripherals?

It depends on the product. 46.50.30 is for other office machinery and equipment; computers, peripherals, and software have their own dedicated code 46.50.10. If both lines are equally significant, it makes sense to register both codes.

Replaces the following ATECO 2007 code

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

46.66.00— Commercio all'ingrosso di altre macchine e attrezzature per ufficio(corrispondenza diretta)

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Wholesale of other office machinery and equipment