ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.46.10— Commercio all'ingrosso di prodotti farmaceutici di base e di preparati farmaceutici(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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.46Commercio all'ingrosso di prodotti farmaceutici
- 46.46.10Commercio all'ingrosso di medicinali
Frequently asked questions
I am a wholesale distributor of medicines and pharmaceutical products: 46.46.10 or an intermediary code?
46.46.10 is the code for wholesale distribution of pharmaceutical products that you purchase and resell. If instead you connect manufacturers, pharmacies or distributors without taking ownership of the medicines, see 46.18.11. This guidance does not replace the sector-specific authorisations required.
Do medicines, supplements and herbal remedies all fall under the same code?
46.46.10 or 46.46.39 if I add medical devices and orthopaedic aids to my pharmaceutical warehouse?
These are two distinct categories. 46.46.10 covers medicines and pharmaceutical preparations; examination tables, surgical instruments, aids and other medical and orthopaedic products belong to 46.46.39. If you carry both product lines, you will need both codes.