ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.61.00— Commercio all'ingrosso di macchinari, attrezzature e forniture agricole(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)
- 46.6COMMERCIO ALL'INGROSSO DI ALTRI MACCHINARI, ATTREZZATURE E FORNITURE
- 46.61Commercio all'ingrosso di macchinari, attrezzature e forniture agricole
- 46.61.00Commercio all'ingrosso di macchine, accessori e utensili agricoli, inclusi i trattori
Frequently asked questions
I sell tractors, agricultural equipment, irrigation systems, or supplies to farming businesses — is that 46.61.00?
If I rent out agricultural machinery instead of selling it, does 46.61.00 still apply?
No, rental and operating leasing fall outside wholesale trade. For that activity, see 77.31.00. 46.61.00 applies when you transfer ownership of the goods to professional buyers or resellers.
46.61.00 or 46.85.01 if alongside tractors and agricultural equipment I also sell fertilisers and agricultural chemicals?
These are two separate codes. 46.61.00 is for agricultural machinery, equipment, and supplies; fertilisers and agricultural chemicals belong in 46.85.01. If you carry both product lines, you will need both codes.