ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.49.30— Commercio all'ingrosso di giochi, giocattoli e attrezzature per bambini(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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.30Commercio all'ingrosso di giochi e giocattoli
Frequently asked questions
I supply shops with toys, board games and children's equipment — is 46.49.30 correct?
I design and have toys manufactured under my own brand — is it still just wholesale?
Only for the distribution side. If you manage the actual manufacturing of the toys, you need to consider 32.40.20. A catalogue bought from suppliers remains trade; a line produced to your specification may also have a manufacturing component.
I import toys from abroad to resell to shops — do I stay on 46.49.30 or is there a separate importer code?
You stay on 46.49.30: the wholesale of games and toys includes purchasing abroad on your own account. If the catalogue shifts towards video games and amusement-park attractions rather than children's toys, that part should be looked at under 46.64.92.