ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.19— Commercio all'ingrosso di altri mezzi di trasporto(rimappatura complessa)
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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.69Commercio all'ingrosso di altri macchinari e attrezzature
- 46.69.1Commercio all'ingrosso di mezzi ed attrezzature di trasporto
- 46.69.19Commercio all'ingrosso di altri mezzi ed attrezzature di trasporto
Frequently asked questions
I sell means of transport other than cars, motorcycles, and boats — is 46.64.19 the right catch-all?
If I offer these vehicles on a long-term rental basis, does it still count as wholesale?
No, operating rental is not wholesale trade. For other land transport equipment, compare with 77.39.10. 46.64.19 applies when you sell the asset as a traded good.
46.64.19 or 46.64.11 if boats also feature in my transport equipment catalogue?
It depends on the predominant product. 46.64.19 is the catch-all for other transport equipment; ships and boats have their own dedicated code 46.64.11. If boats become the main line of business, that code is the more appropriate choice.