ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.41.20— Commercio all'ingrosso di filati e articoli di merceria(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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.41Commercio all'ingrosso di prodotti tessili
- 46.41.20Commercio all'ingrosso di articoli di merceria, filati e passamaneria
Frequently asked questions
I supply haberdashery shops with needles, thread, buttons, zips and yarns — is that 46.41.20?
I buy raw fibres and have them spun before selling — should I still use 46.41.20?
Not for the spinning part. 46.41.20 covers the resale of yarns and haberdashery; when the activity involves preparing or spinning textile fibres, the reference becomes 13.10.00. If in doubt, keep trade and processing separate.
I import yarns and haberdashery from abroad to resell to shops — do I stay on 46.41.20 or do I need an importer code?
You stay on 46.41.20: wholesale trade includes purchasing abroad on your own account, so importing and reselling yarns and haberdashery is the same activity. The code only changes if you deal in raw textile fibres as a raw material, and in that case the reference is 46.86.20.