ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.49.50— Commercio all'ingrosso di articoli in pelle e articoli da viaggio(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
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
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.50Commercio all'ingrosso di articoli in pelle; articoli da viaggio in qualsiasi materiale
Frequently asked questions
I sell bags, suitcases, wallets and travel accessories to shops — is 46.49.50 correct?
I manufacture bags or saddlery and then distribute them — can I use 46.49.50 alone?
No, for the manufacture of bags, travel goods or saddlery you need to consider 15.12.00. 46.49.50 applies to the wholesale commercial side for finished products that are purchased or otherwise handled as merchandise.
46.49.50 or 46.42.20 if alongside bags and suitcases I also deal in fur garments and fur articles?
These are two separate codes. 46.49.50 covers leather goods and travel items such as bags, suitcases and wallets; finished fur garments fall under 46.42.20. If you sell both lines, both codes should be listed.