ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.82.10— Commercio all'ingrosso di metalli e minerali metalliferi ferrosi(diviso in più codici)
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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.72Commercio all'ingrosso di metalli e di minerali metalliferi
- 46.72.10Commercio all'ingrosso di minerali metalliferi, di metalli ferrosi e prodotti semilavorati
Frequently asked questions
I sell steel, metal sheets and ferrous metal ores to businesses: 46.82.10?
If my catalogue includes bulk paper, non-metallic minerals or other semi-finished goods, do I stay on 46.82.10?
Only if ferrous metals remain the main line. For intermediate products other than ferrous or non-ferrous metals, compare with 46.86.90. Simple commercial cutting of metal sheets alone is not enough to reclassify the activity as manufacturing.
46.82.10 or 46.82.29 if I handle both steel and ferrous sheets and also copper and aluminium?
It depends on the type of metal. 46.82.10 is for ferrous metals and metal ores such as steel and sheets; copper, aluminium and other non-ferrous metals fall under 46.82.29. If both lines are roughly equal in weight, both codes should be listed.