ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.40— Commercio all'ingrosso di macchine tessili, per la lavorazione delle pelli e del cuoio, per lavanderie e stirerie(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
- 46.64Commercio all'ingrosso di macchinari per l'industria tessile, di macchine per cucire e per maglieria
- 46.64.00Commercio all'ingrosso di macchine per l'industria tessile, di macchine per cucire e per maglieria
Frequently asked questions
I distribute textile machinery, laundry and pressing machines, or leather-working equipment — is that 46.64.40?
If I install and rent the machines to laundries, do I still use the sales code?
The sale of the machine remains under 46.64.40. Operating rental or a standalone services line must be assessed separately — for example under 77.39.99 when the arrangement is a usage fee for the machine.
46.64.40 or 46.64.99 if alongside textile and laundry machines I also distribute a mixed range of professional machinery?
Specialisation is what counts. 46.64.40 is dedicated to textile machinery, leather and hide working machines, and laundry and pressing equipment; when your machinery catalogue becomes heterogeneous without a precise dedicated code, the reference is 46.64.99.