ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.62.00— Commercio all'ingrosso di macchine utensili(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
- 46.62Commercio all'ingrosso di macchine utensili
- 46.62.00Commercio all'ingrosso di macchine utensili (incluse le relative parti intercambiabili)
Frequently asked questions
I distribute lathes, milling machines, presses, and machine tools to workshops — 46.62.00 or a generic machinery code?
If I offer machine tools on an operating lease, do I use the same code?
No. Wholesale sales remain under 46.62.00, while rental and operating leasing should be compared with 77.39.99. Even when the asset is the same, the business model changes the classification.
46.62.00 or 46.64.99 if alongside machine tools I also distribute a mixed range of other professional machinery?
Specialisation is what counts. 46.62.00 is dedicated to machine tools such as lathes, milling machines, and presses; when your machinery catalogue becomes heterogeneous without a precise dedicated code, the reference is 46.64.99.