ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.50.30— Commercio all'ingrosso di altre macchine e attrezzature per ufficio(corrispondenza diretta)
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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.66.00Commercio all'ingrosso di altre macchine e attrezzature per ufficio
Frequently asked questions
I supply offices with photocopiers, professional printers, and office machines — does 46.50.30 apply?
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.