ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.84.10— Commercio all'ingrosso di ferramenta(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
- 46.74Commercio all'ingrosso di ferramenta, di apparecchi e accessori per impianti idraulici e di riscaldamento
- 46.74.10Commercio all'ingrosso di articoli in ferro e in altri metalli (ferramenta)
Frequently asked questions
I sell tools, screws, bolts, locks, safes, and hardware to retailers: 46.84.10?
I duplicate keys, sharpen knives, or engrave tags in addition to selling hardware: does 46.84.10 still apply?
The wholesale activity stays under 46.84.10. Services such as key cutting, blade sharpening, or quick engraving should be compared with 95.29.91 when they form a standalone line of business.
46.84.10 or 46.84.20 if alongside screws, locks, and tools I also distribute taps, pipes, and plumbing fittings?
These are separate codes. 46.84.10 covers hardware such as tools, screws, and locks; fittings, pipes, taps, and components for plumbing and heating systems belong in 46.84.20. If you handle both product lines, you should register both codes.