ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.47.10— Commercio all'ingrosso di mobili per la casa, l'ufficio e i negozi(unito da più codici)
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
- 46.65.00Commercio all'ingrosso di mobili per ufficio e negozi
Frequently asked questions
I supply offices, shops, schools or businesses with desks, seating and furnishings: is 46.47.10 correct?
I also provide assembly, repair or restoration of the furniture I sell: does the code change?
The wholesale sale remains 46.47.10. If repair or maintenance becomes a standalone service, compare with 95.24.09. Assembly that is ancillary to delivery does not by itself turn wholesale trade into a repair activity.
46.47.10 or 46.47.20 if alongside office furniture I also distribute carpets and rugs?
These are separate categories. 46.47.10 is for furniture for homes, offices and shops; carpets and rugs have the dedicated entry 46.47.20. If you sell both furnishings and carpets in comparable volumes, you will need both codes.