ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.30— Commercio all'ingrosso di attrezzature per parrucchieri, palestre, solarium e centri estetici(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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.69Commercio all'ingrosso di altri macchinari e attrezzature
- 46.69.30Commercio all'ingrosso di apparecchiature per parrucchieri, palestre, solarium e centri estetici
Frequently asked questions
I sell equipment for hairdressers, gyms, solariums, and beauty centres — which code applies?
If I offer beauty machines on a subscription or operating lease basis, do I stay on 46.64.30?
No, a usage fee arrangement points toward rental or operating leasing, which should be compared with 77.39.99. 46.64.30 remains for the wholesale sale of equipment.
I import beauty and hairdressing machines from abroad to resell to salons — do I stay on 46.64.30 or is there a separate importer code?
You stay on 46.64.30: wholesale of equipment for hairdressers, gyms, solariums, and beauty centres includes own-account importing. If your catalogue expands to cover widely varied professional machinery with no dedicated code, see 46.64.99.