ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.72.00— Commercio all'ingrosso di parti e accessori di autoveicoli(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
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.3COMMERCIO DI PARTI E ACCESSORI DI AUTOVEICOLI
- 45.31.0Commercio all'ingrosso ed intermediazione di parti e accessori di autoveicoli
- 45.31.01Commercio all'ingrosso di parti e accessori di autoveicoli
Frequently asked questions
I distribute spare parts, tyres, or accessories for cars to garages and retailers — is 46.72.00 correct?
I manufacture components or car accessories in my own factory — does the spare-parts code still apply?
No, for the manufacture of parts and accessories for motor vehicles you must consider 29.32.00. 46.72.00 covers the wholesale distribution of finished spare parts.
46.72.00 or 46.73.20 if I distribute spare parts for both cars and motorcycles?
These are distinct codes. 46.72.00 is for motor vehicle parts and accessories; spare parts and accessories for motorcycles have their own dedicated code 46.73.20. If you carry both product lines, you need both codes.