ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.50.10— Commercio all'ingrosso di computer, unità periferiche e software(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)
- 46.5COMMERCIO ALL'INGROSSO DI APPARECCHIATURE ICT
- 46.51.00Commercio all'ingrosso di computer, apparecchiature informatiche periferiche e di software
Frequently asked questions
I sell computers, peripherals and software licences to schools or businesses — is that 46.50.10?
I develop or customise the software for my clients — can I keep that within 46.50.10?
No, software development or programming is something entirely different from software resale. For that activity see 62.10.00. 46.50.10 is correct when the software is purchased merchandise or a licence distributed as a commercial product.
46.50.10 or 46.50.20 if I sell computers and peripherals alongside routers, phones and network equipment?
These are separate codes. 46.50.10 is for computers, peripheral equipment and software; routers, PBX systems and telecommunications equipment fall under 46.50.20. If both lines carry similar weight, both codes are needed.