ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.31.20— Commercio all'ingrosso di frutta e ortaggi conservati o surgelati(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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.31Commercio all'ingrosso di frutta e ortaggi freschi o conservati
- 46.31.20Commercio all'ingrosso di frutta e ortaggi conservati
Frequently asked questions
I sell frozen vegetables and tinned pulses wholesale — 46.31.20 or 46.31.10?
46.31.20, because you deal in non-fresh produce: dried, preserved or frozen, including pulses and mushrooms. Fresh produce goes instead under 46.31.10. The state of the product drives the choice.
I trade dried fruit wholesale (walnuts, dates, dried apricots) — does this fall here?
Yes, dried fruit and dried vegetables are included in 46.31.20 together with preserved and frozen goods. If you sell the same products fresh, you switch code and use 46.31.10.
I sell preserved vegetables and pickles but also confectionery and other food — which code should I choose?
Stay in 46.31.20 only if preserved fruit and vegetables are the dominant line. When your stock genuinely spans many food categories, the non-specialised code 46.39.00 is more appropriate. What weighs most in your turnover decides.