ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.47.30— Commercio all'ingrosso di articoli per l'illuminazione per la casa, l'ufficio e i negozi(rimappatura complessa)
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
- 46.47Commercio all'ingrosso di mobili, tappeti e articoli per l'illuminazione
- 46.47.30Commercio all'ingrosso di articoli per l'illuminazione; materiale elettrico vario per uso domestico
Frequently asked questions
I sell lamps, ceiling lights and lighting for offices and shops: 46.47.30 or electrical materials?
If I also sell lamps to private customers through a showroom, do I stay on 46.47.30?
No, for the retail channel you need to look at retail trade, for example 47.12.20 when the shop is mixed with a predominance of furniture and household goods. 46.47.30 remains applicable for wholesale sales.
46.47.30 or 46.64.20 for lighting: decorative lamps or electrical materials for installations?
It depends on the intended use. 46.47.30 is for lighting fixtures for homes, offices and shops; cables, switchboards and electrical materials for industrial installations belong to 46.64.20. If you sell finished luminaires, you stay on 46.47.30.