ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.86.30— Commercio all'ingrosso di articoli per imballaggio(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
- 46.76.30Commercio all'ingrosso di imballaggi
Frequently asked questions
I supply businesses with boxes, films, bags, pallets, or other packaging: 46.86.30?
I manufacture plastic packaging and then sell it: is 46.86.30 still correct?
No, the manufacture of plastic packaging should be assessed against 22.22.00. 46.86.30 is correct for businesses that buy finished packaging and resell it wholesale.
46.86.30 or 46.49.10 if in addition to boxes and films I also sell paper, cardboard, and stationery?
It depends on the intended use. 46.86.30 is for packaging items such as boxes, bags, and pallets; paper, cardboard, and office stationery for offices and stationery shops fall under 46.49.10. If stationery predominates, use that code.