ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.21.10— Commercio all'ingrosso di cereali(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)
- 46.2COMMERCIO ALL'INGROSSO DI MATERIE PRIME AGRICOLE E DI ANIMALI VIVI
- 46.21Commercio all'ingrosso di cereali, tabacco grezzo, sementi e alimenti per il bestiame (mangimi)
- 46.21.10Commercio all'ingrosso di cereali e legumi secchi
Frequently asked questions
I buy and resell wheat, maize and barley in bulk — is this code correct, or should I use the one for seeds and animal feed?
Yes, wholesale of cereals and dried pulses intended for seeding falls under 46.21.10. The distinguishing factor is the product: seeds, livestock feed and agricultural raw materials have their own adjacent code 46.21.22.
I deal in cereals and also in raw tobacco for manufacturing — same code or two separate ones?
Two separate codes. Cereals remain under 46.21.10, while unprocessed raw tobacco has its own dedicated code at 46.21.21. Register as the primary activity whichever generates the higher turnover.
I am a cereal wholesaler, not an agent — does this code apply rather than one from the 46.18 family?
This one. 46.21.10 is direct wholesale, involving the purchase and resale of cereals on your own account. The 46.18 family is reserved for intermediaries who work on commission under a mandate without ever taking possession of the goods — a different situation from yours.