Tax Democracy

ATECO code 46.69.93

Wholesale of fairground amusement equipment and coin-operated video games

COMMERCIO ALL'INGROSSO DI GIOCHI PER LUNA-PARK E VIDEOGIOCHI PER PUBBLICI ESERCIZI

ATECO code46.69.93

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 46.64.92Commercio all'ingrosso di attrazioni per parchi divertimento e parchi tematici e videogiochi(corrispondenza diretta)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
  • 46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
  • 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
  • 46.69Commercio all'ingrosso di altri macchinari e attrezzature
  • 46.69.9Commercio all'ingrosso di altre macchine e attrezzature per l'industria, il commercio e la navigazione
  • 46.69.93Commercio all'ingrosso di giochi per luna-park e videogiochi per pubblici esercizi

Frequently asked questions

I supply amusement arcades, funfairs, or theme parks with attractions and video games — is 46.64.92 correct?
Yes, if you sell wholesale attractions for amusement parks, theme parks, or video game machines and physical goods. If you act as an intermediary, see 46.18.21; for toys and retail games compare 46.49.30.
If I develop video games or digital content for those machines, does 46.64.92 still apply?
No, video game development or publishing must be kept separate from the trade in machines and attractions. For the publishing side see 58.21.00. 46.64.92 covers wholesale of the physical goods.
46.64.92 or 46.49.30 if I sell both arcade and amusement-park attractions and toys and games for shops?
These are different codes. 46.64.92 is for amusement-park and funfair attractions and arcade video games; board games, toys, and children's equipment fall under 46.49.30. If you carry both product lines, you need both codes.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now