ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.86.20— Commercio all'ingrosso di fibre tessili(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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.76Commercio all'ingrosso di altri prodotti intermedi
- 46.76.10Commercio all'ingrosso di fibre tessili gregge e semilavorate
Frequently asked questions
I sell raw or semi-processed textile fibres to spinning mills: 46.86.20?
When does the code shift from 46.86.20 to yarns and haberdashery?
Use 46.86.20 for textile fibres as raw materials. When you sell yarns, needles, sewing thread, or haberdashery, the relevant comparison is 46.41.20. The distinction follows the stage of the product in the textile supply chain.
I import raw textile fibres from abroad to resell to spinning mills: do I stay on 46.86.20 or is a separate importer code needed?
You stay on 46.86.20: wholesale of textile fibres includes importing on your own account, even raw material for spinning mills. If instead you deal in finished yarn and haberdashery, the relevant code is 46.41.20.