ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.50.20— Commercio all'ingrosso di apparecchiature per telecomunicazioni(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)
- 46.5COMMERCIO ALL'INGROSSO DI APPARECCHIATURE ICT
- 46.52Commercio all'ingrosso di apparecchiature elettroniche per telecomunicazioni e componenti elettronici
- 46.52.0Commercio all'ingrosso apparecchiature elettroniche per telecomunicazioni e componenti elettronici
- 46.52.02Commercio all'ingrosso di nastri non registrati
Frequently asked questions
I distribute routers, phones, PBX systems and network equipment to installers or businesses — is 46.50.20 right?
If I also repair smartphones, tablets or network equipment, does 46.50.20 still apply?
The resale activity stays at 46.50.20. Repair and maintenance of phones and tablets should be compared with 95.10.21 when it is a standalone service. The same invoice may have different line items, but the ATECO code follows the activities actually carried out.
46.50.20 or 46.64.20 for cables and network equipment — telecommunications or industrial electrical materials?
It comes down to what you actually sell. 46.50.20 covers telecommunications equipment such as routers, phones and PBX systems; cables, switchboards and electrical materials for industrial installations fall under 46.64.20. If installation materials predominate, that code is more appropriate.