ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.43.30— Commercio all'ingrosso di altri elettrodomestici(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%
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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
- 46.43Commercio all'ingrosso di elettrodomestici, elettronica di consumo audio e video; articoli per fotografia, cinematografia e ottica
- 46.43.10Commercio all'ingrosso di elettrodomestici, di elettronica di consumo audio e video
Frequently asked questions
I supply photographers and shops with cameras, lenses, binoculars, and optical instruments: is that 46.43.10?
I import optical components and have cameras assembled: is 46.43.10 enough?
No, not if the activity becomes manufacturing or technical assembly of photographic equipment. For that part the reference code is 26.70.30. 46.43.10 remains valid for wholesale of finished products.
46.43.10 or 46.46.31 if my catalogue includes both cameras and spectacles and lenses?
The main line determines the code. 46.43.10 covers photographic and optical articles such as cameras, lenses, and binoculars; spectacles, frames, and lenses have their own dedicated code 46.46.31. If eyewear predominates, that code is the more accurate choice.