ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.87.90— Commercio all'ingrosso di altri rottami e cascami(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.77Commercio all'ingrosso di rottami e cascami
- 46.77.20Commercio all'ingrosso di altri materiali di recupero non metallici (vetro, carta, cartoni eccetera); sottoprodotti non metallici della lavorazione industriale (cascami)
Frequently asked questions
I deal in waste paper, plastic, glass, or other non-metallic scrap: does 46.87.90 apply?
If I process waste into new material, does it still count as wholesale trade?
No, the recovery of materials from other waste should be compared with 38.21.40 or with the more specific recovery code. 46.87.90 applies to the wholesale buying and selling of waste and scrap.
46.87.90 or 46.87.10 if my scrap business also includes metallic waste destined for foundries?
It depends on the predominant material. 46.87.90 covers other non-metallic waste and scrap; metallic waste and scrap has its own dedicated code 46.87.10. If metals make up the larger share of your activity, use that code instead.