ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.99— Commercio all'ingrosso di altri macchinari e attrezzature varie n.c.a.(diviso in 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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.69Commercio all'ingrosso di altri macchinari e attrezzature
- 46.69.9Commercio all'ingrosso di altre macchine e attrezzature per l'industria, il commercio e la navigazione
- 46.69.99Commercio all'ingrosso di altre macchine ed attrezzature per l'industria, il commercio e la navigazione n.c.a.
Frequently asked questions
I deal in very diverse professional machinery and no more specific code applies — can I use 46.64.99?
When is 46.64.99 not enough and I need to use the non-specialised 46.90.00?
46.64.99 works fine if the assortment stays within the world of machinery and equipment. If you sell very different product families — for example, machines, consumer goods, and materials — with no clear specialisation, see 46.90.00.
46.64.99 or 46.62.00 if a large share of my turnover is machine tools and the rest is various machinery?
What prevails is what counts. 46.64.99 collects miscellaneous machinery and equipment with no dedicated code; if machine tools such as lathes, milling machines, and presses represent the main part of the business, the correct code is the specific one 46.62.00.