ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.24.02— Commercio all'ingrosso di pelli non per pellicceria e cuoio(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)
- 46.2COMMERCIO ALL'INGROSSO DI MATERIE PRIME AGRICOLE E DI ANIMALI VIVI
- 46.24Commercio all'ingrosso di pelli e cuoio
- 46.24.10Commercio all'ingrosso di cuoio e pelli gregge e lavorate (escluse le pelli per pellicceria)
Frequently asked questions
I sell leather and hides wholesale to shoe manufacturers and leather goods makers — is 46.24.02 correct?
Yes. 46.24.02 covers raw or processed hides and leather intended for any use other than furriery. If the goods are fur skins, the code is 46.24.01. What matters is the intended use of the leather, not whether it has been tanned.
I deal in tanned leather and semi-finished goods for shoe factories — does this fall here?
Yes, as long as you are simply buying and reselling. The code includes worked hides and leather provided they are not for furriery. If you tan or finish the skins yourself, you move into manufacturing under division 15, because that involves transforming the product.
I sell finished leather bags and belts wholesale — should I use 46.24.02?
No. This code is for the raw material — hides and leather yet to be worked. Finished leather goods fall under wholesale of leather articles, outside class 46.24. You stay here only with hides and leather that have not yet been made into a finished product.