ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.38.00— Commercio all'ingrosso di altri prodotti alimentari(unito da 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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.38Commercio all'ingrosso di altri prodotti alimentari, inclusi pesci, crostacei e molluschi
- 46.38.90Commercio all'ingrosso di altri prodotti alimentari
Frequently asked questions
I sell pasta, honey, salt, food supplements or pet food wholesale — should I use the generic food code 46.38.00?
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.