ATECO Code — Wholesale of Other Food Products

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
46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
46.38.00Commercio all'ingrosso di altri prodotti alimentari

Description

wholesale of ready-made meals
wholesale of homogenised food preparations and dietetic food
wholesale of food for pets
wholesale of food supplements for human consumption
wholesale of insects (e.g. crickets) which are processed and ready-to-eat
wholesale of food pastes

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 46.3:

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

Excluded from class 46.38:

wholesale of livestock feed, see 46.21

Frequently asked questions

I sell pasta, honey, salt, food supplements or pet food wholesale — should I use the generic food code 46.38.00?

Yes, when the food product does not fall within the more specific classes for meat, fish, dairy, beverages, coffee or confectionery. If you do not purchase the goods but instead connect suppliers and buyers, look at 46.17.07; if you sell to end customers, compare 47.27.90.

I cook ready meals or formulate supplements and then sell them to shops — is that trade or manufacturing?

Wholesale resale of purchased products falls under 46.38.00. If you produce them yourself, even through an external production facility you organise, you must also consider the manufacturing side — for example 10.89.09. The code 46 describes trade, not manufacturing.

46.38.00 or the non-specialised food code 46.39.00 if I stock dozens of different food products?

What matters is whether there is a product-category thread running through your range. 46.38.00 remains valid as long as you deal in specific food products, even a wide variety. When the assortment is a true mix of food, beverages and tobacco with no dominant family, the correct code becomes 46.39.00.

Replaces the following ATECO 2007 codes

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

46.38.30— Commercio all'ingrosso di pasti e piatti pronti(unito da più codici)
46.38.90— Commercio all'ingrosso di altri prodotti alimentari(unito da più codici)

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Wholesale of other food products