ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.86.90— Commercio all'ingrosso di altri prodotti intermedi n.c.a.(corrispondenza diretta)
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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.76Commercio all'ingrosso di altri prodotti intermedi
- 46.76.90Commercio all'ingrosso di altri prodotti intermedi n.c.a.
Frequently asked questions
I sell bulk paper, paper pulp, rough-cut stone, or non-metallic minerals: should I use 46.86.90?
If I process paper or produce cardboard, can I remain under intermediate trade?
No, the manufacture of paper and cardboard should be compared with 17.12.00. 46.86.90 covers the wholesale resale of intermediate materials, not the production process.
46.86.90 or 46.82.29 if alongside bulk paper and rough-cut stone I also deal in non-ferrous metals?
These are distinct codes. 46.86.90 is for other intermediate products such as paper pulp, bulk paper, rough-cut stone, and non-metallic minerals; copper, aluminium, and other non-ferrous metals belong in 46.82.29. If metals predominate, use that code.