ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.64.20— Commercio all'ingrosso di materiale elettrico per impianti industriali(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
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
- 46.69Commercio all'ingrosso di altri macchinari e attrezzature
- 46.69.20Commercio all'ingrosso di materiale elettrico per impianti di uso industriale
Frequently asked questions
I supply industrial electricians with switchboards, cables, components, and electrical materials — is that 46.64.20?
If I also sell measuring instruments, sensors, and testers, does 46.64.20 still apply?
46.64.20 still applies if these are accessories within an industrial electrical catalogue. If measuring instruments and equipment become the main product line, the appropriate comparison is 46.64.91.
46.64.20 or 46.47.30 if I sell industrial electrical materials together with lamps and lighting fixtures?
It depends on the end use. 46.64.20 covers electrical materials for industrial installations such as cables and switchboards; lamps and lighting fittings for homes, offices, and shops fall under 46.47.30. If finished lighting fixtures become the dominant line, that code is more appropriate.