ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.63.00— Commercio all'ingrosso di macchinari per l'estrazione, l'edilizia e l'ingegneria civile(diviso in 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
- 46.63Commercio all'ingrosso di macchinari per l'estrazione, l'edilizia e l'ingegneria civile
- 46.63.00Commercio all'ingrosso di macchine per le miniere, l'edilizia e l'ingegneria civile
Frequently asked questions
I sell excavators, concrete mixers, cranes, or construction and quarrying machinery — is that 46.63.00?
If I rent out scaffolding or construction machinery separately from selling it, does 46.63.00 still apply?
No, the operating rental of construction machinery has its own code, 77.32.00. 46.63.00 is for the wholesale sale of the machinery, not for making it available on a hire basis.
I import used excavators and construction machinery from abroad to resell to contractors — do I stay on 46.63.00 or is there a separate importer code?
You stay on 46.63.00: wholesale of mining, construction, and civil engineering machinery covers own-account importing, including used equipment. If instead you rent the machines out without selling them, the activity becomes rental under 77.32.00.