ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.24.01— Commercio all'ingrosso di pelli per pellicceria(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)
- 46.2COMMERCIO ALL'INGROSSO DI MATERIE PRIME AGRICOLE E DI ANIMALI VIVI
- 46.24Commercio all'ingrosso di pelli e cuoio
- 46.24.20Commercio all'ingrosso di pelli gregge e lavorate per pellicceria
Frequently asked questions
I sell raw fur skins wholesale — is it 46.24.01 or 46.24.02?
46.24.01 when the goods are hides intended for furriery, whether raw or already processed. When you deal in hides and leather destined for other uses (footwear, leather goods, furniture), the correct code is 46.24.02. The deciding factor is the intended end use of the skin, not whether it is raw or tanned.
I trade in finished fur garments (coats, accessories), not raw skins — which ATECO code applies?
46.24.01 covers fur skins as a raw material, not finished garments. Wholesale of ready-made fur clothing falls under wholesale of clothing, not this code. You stay here only if you are selling the skins that a furrier still needs to process.
I buy and resell raw skins without processing them — is it still wholesale 46.24.01?
Yes, as long as you buy and resell without tanning or transforming, you remain in wholesale. If you carry out the tanning or treatment yourself, the activity becomes manufacturing and moves to division 15. Pure resale of raw or processed fur skins belongs here.