ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.43.10— Commercio all'ingrosso di articoli per fotografia e ottica(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
- 46.43Commercio all'ingrosso di elettrodomestici, elettronica di consumo audio e video; articoli per fotografia, cinematografia e ottica
- 46.43.30Commercio all'ingrosso di articoli per fotografia, cinematografia e ottica
Frequently asked questions
I distribute refrigerators, ovens, washing machines, vacuum cleaners, and domestic air conditioners: should I use 46.43.30?
If I also offer technical after-sales support on the appliances I sell, do I need to change code?
Not for the wholesale activity, which remains 46.43.30. If repair or maintenance becomes a separate line of activity, the comparison is with 95.22.01. The classification looks at what you do predominantly and on a standalone basis.
46.43.30 or 46.47.30 if I sell household appliances together with lighting fixtures and lamps?
The main product determines the code. 46.43.30 covers other household appliances; lamps, ceiling fixtures, and lighting for homes, offices, and shops have the dedicated code 46.47.30. If lighting becomes the predominant line, that code is the more accurate choice.
