ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.86.10— Commercio all'ingrosso di materie plastiche in forme primarie e gomma(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
- 46.76.20Commercio all'ingrosso di gomma greggia, materie plastiche in forme primarie e semilavorati
Frequently asked questions
I distribute plastic granules, resins in primary forms, or rubber to converters: 46.86.10?
If I sell already-processed plastic sheets, pipes, or profiles, does 46.86.10 still apply?
Not necessarily. 46.86.10 is for primary forms and rubber; processed plastic products such as sheets, films, pipes, and profiles should be compared with 22.21.00 if you manufacture them. For resale only, look at the predominant product.
46.86.10 or 46.86.30 if alongside granules and resins I also sell films, bags, and plastic packaging?
It depends on the stage of the product. 46.86.10 is for plastics in primary forms and rubber intended for converters; finished films, bags, and packaging articles belong in 46.86.30. If finished packaging predominates, use that code.