ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.11— Commercio all'ingrosso di navi e imbarcazioni(unito da più codici)
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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.69Commercio all'ingrosso di altri macchinari e attrezzature
- 46.69.1Commercio all'ingrosso di mezzi ed attrezzature di trasporto
- 46.69.11Commercio all'ingrosso di imbarcazioni da diporto
Frequently asked questions
I trade ships and boats for professional buyers — should I use 46.64.11?
If I charter or rent out the vessels instead of selling them, does the classification change?
Yes. Wholesale sales remain under 46.64.11; the rental or operating lease of maritime, river, and lake craft should be compared with 77.34.00. These are distinct activities even when the same asset is involved.
46.64.11 or 46.64.19 if alongside boats I also deal in other specialised means of transport?
These are separate codes. 46.64.11 is for ships and boats; other means of transport that are not cars, motorcycles, or boats fall under 46.64.19. If you sell both types, you will need both codes.