ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.34.20— Commercio all'ingrosso di bevande analcoliche(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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.34Commercio all'ingrosso di bevande
- 46.34.20Commercio all'ingrosso di bevande non alcoliche
Frequently asked questions
I distribute mineral water, soft drinks, and juices wholesale: code 46.34.20 or 46.34.10?
Use 46.34.20 for non-alcoholic beverages, including fruit and vegetable juices. Alcoholic beverages fall under 46.34.10. The presence of alcohol is what separates the two codes.
I sell non-alcoholic beer and alcohol-free wine wholesale: do they fall under 46.34.20?
Yes, non-alcoholic wine and beer are included here as non-alcoholic beverages. The alcoholic versions go under 46.34.10.
I handle packaged fruit juices wholesale: do they go here or under food products?
They go under 46.34.20 — fruit and vegetable-based juices are explicitly included among non-alcoholic beverages. If you bottle or produce the beverage yourself, the activity is manufacturing under division 11.