ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.44.30— Commercio all'ingrosso di altri utensili per la casa, stoviglie e vasellame(diviso in più codici)
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
- 46.44Commercio all'ingrosso di articoli di porcellana, di vetro e di prodotti per la pulizia
- 46.44.40Commercio all'ingrosso di coltelleria, posateria e pentolame
Frequently asked questions
I distribute detergents and cleaning products to businesses, hotels, and retailers: which code do I use?
I formulate my own detergents or soaps and then sell them to professional clients: does it still count as trade?
No, formulating or manufacturing detergents takes you outside pure wholesale. In that case you need to consider 20.41.10 for the production side. 46.44.40 describes the wholesale resale of already-manufactured products.
46.44.40 or 46.64.60 if I sell cleaning products alongside industrial cleaning machines?
They are distinct activities. 46.44.40 covers cleaning products, i.e. consumable materials; scrubber-dryers, pressure washers, and machinery for cleaning companies fall under 46.64.60. If you sell both, you need both codes — one for consumables and one for machines.