ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.83.10— Commercio all'ingrosso di legname(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
- 46.73Commercio all'ingrosso di legname e di materiali da costruzione, apparecchi igienico-sanitari, vetro piano, vernici e colori
- 46.73.10Commercio all'ingrosso di legname, semilavorati in legno e legno artificiale
Frequently asked questions
I trade motorcycles to dealers or fleets — is 46.73.10 correct?
If I also run a workshop for the bikes I sell, does 46.73.10 still apply?
The wholesale trading remains 46.73.10. If motorcycle repair and maintenance is a standalone activity, compare 95.32.00. Do not confuse warranty work or pre-delivery preparation with a primary workshop activity.
46.73.10 or 46.71.10 if my catalogue includes both motorcycles and cars and light vehicles?
It depends on which vehicle predominates. 46.73.10 is for motorcycles; cars and light motor vehicles have their own dedicated code 46.71.10. If you sell both in similar volumes, it makes sense to hold both codes.