ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.42.10— Commercio all'ingrosso di abbigliamento e di accessori per l'abbigliamento(unito da più codici)
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
- 46.42Commercio all'ingrosso di abbigliamento e di calzature
- 46.42.30Commercio all'ingrosso di camicie, biancheria intima, maglieria e simili
Frequently asked questions
I sell safety footwear and general sports shoes to retailers: should I use 46.42.30?
I have shoes made to my own design and then distribute them: is 46.42.30 still the only code?
Only if you buy finished products from a supplier. When you manage the manufacture of the footwear, you need to consider 15.20.10. Code 46.42.30 does not cover production, even if you subsequently sell wholesale.
I import shoes from abroad and resell them to multi-brand stores: do I need an importer code or does 46.42.30 still apply?
46.42.30 still applies: buying footwear abroad and reselling it wholesale is the same commercial activity — own-account importing is included. If instead you act only as a representative for the brands without purchasing stock, see 46.16.06.