Tax Democracy

ATECO code 46.64.40

Wholesale of machinery for the textile, leather and hide processing, laundry and ironing industries

COMMERCIO ALL'INGROSSO DI MACCHINE TESSILI, PER LA LAVORAZIONE DELLE PELLI E DEL CUOIO, PER LAVANDERIE E STIRERIE

ATECO code46.64.40

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
  • 46Commercio all'ingrosso
  • 46.6Commercio all'ingrosso di altri macchinari, attrezzature e forniture
  • 46.64Commercio all'ingrosso di altri macchinari e attrezzature
  • 46.64.40Commercio all'ingrosso di macchine tessili, per la lavorazione delle pelli e del cuoio, per lavanderie e stirerie

Description

  • wholesale of machinery for the textile industry and of sewing and knitting machines
  • wholesale of leather machines:
  • machinery for preparing, tanning or working hides, skins or leather
  • machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins
  • wholesale of laundry machinery:
  • ironing machines, including fusing presses
  • commercial washing and drying machines
  • dry-cleaning machines

Exclusion notes

Excluded from division 46:

  • trade of electricity, see 35.15
  • trade of gaseous fuels for energy supply through mains, see 35.23
  • rental and leasing of goods, see division 77
  • packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92

Excluded from group 46.6:

  • activities of wholesalers who do not assume ownership of the goods they trade, see 46.1

Excluded from class 46.64:

  • activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
  • wholesale of electrical household appliances, see 46.43
  • wholesale of sewing machines of household-type, see 46.43
  • wholesale of other household utensils, crockery and pottery, see 46.44
  • wholesale of non-household-type medical equipment, see 46.46
  • wholesale of recreational boats, see 46.49
  • wholesale of bicycles, see 46.49
  • wholesale of saucepans and pans, see 46.49
  • wholesale of cutlery, see 46.49
  • wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50
  • wholesale of mining, construction and civil engineering machinery, see 46.63
  • wholesale of motor vehicles (including trailers and caravans), see 46.71
  • wholesale of batteries and accumulators for motor vehicles, see 46.72
  • wholesale of motor vehicle parts, see 46.72
  • wholesale of motorcycles, see 46.73
  • wholesale of scaffolding, see 46.83
  • retail sale of boats, see 47.63
  • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
  • rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
  • intermediation service activities for freight transportation, see 52.31
  • intermediation service activities for passenger transportation, see 52.32
  • rental and leasing of pleasure boats without operator, see 77.21
  • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
  • repair and maintenance of motor vehicles, see 95.31
  • repair and maintenance of motorcycles, see 95.32

Frequently asked questions

I distribute textile machinery, laundry and pressing machines, or leather-working equipment — is that 46.64.40?
Yes, if the products you sell wholesale are industrial or professional machines of that type. If you act as the manufacturer's agent, see 46.14.01; for non-specialised miscellaneous machinery, compare with 46.64.99.
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.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 46.64.00Commercio all'ingrosso di macchine per l'industria tessile, di macchine per cucire e per maglieria(corrispondenza diretta)

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