ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.33.20— Commercio all'ingrosso di oli e grassi alimentari(corrispondenza diretta)
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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.33Commercio all'ingrosso di prodotti lattiero-caseari, uova, oli e grassi commestibili
- 46.33.20Commercio all'ingrosso di oli e grassi alimentari di origine vegetale o animale
Frequently asked questions
I sell olive oil and other edible oils wholesale: code 46.33.20 or 46.33.10?
Use 46.33.20 because you are dealing with edible oils and fats of animal or vegetable origin. Dairy products and eggs fall under 46.33.10. The distinction lies in the type of product within the same class.
I bottle bulk oil myself and then resell it wholesale: do I stay on 46.33.20?
Generally yes, if you are merely packaging without transforming the product. If you extract or refine the oil yourself, the activity becomes manufacturing under division 10. The simple wholesale resale of edible oils and fats falls here.
I sell edible oil wholesale but also preserves and other food products: how do I choose?
Stay on 46.33.20 only if oil is the predominant product. When the warehouse covers a genuinely mixed range of food categories, the non-specialised code 46.39.00 is more appropriate. The activity that weighs the most decides.