ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.85.09— Commercio all'ingrosso di altri prodotti chimici(diviso in 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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.75.0Commercio all'ingrosso di prodotti chimici
- 46.75.02Commercio all'ingrosso di prodotti chimici per l'industria
Frequently asked questions
I sell industrial chemicals, gases, dyes, adhesives, or inks: 46.85.09?
If I manufacture or blend chemical products, can I remain under 46.85.09?
No, the manufacture of miscellaneous chemical products should be assessed against 20.59.99 or a more specific manufacturing code. 46.85.09 is wholesale trade, not chemical production.
46.85.09 or 46.86.10 if the chemical catalogue also includes plastic granules, resins, and rubber?
These are different categories. 46.85.09 covers other chemical products such as gases, dyes, adhesives, and inks; plastics in primary forms, resins, and rubber belong in 46.86.10. If plastics predominate, use that code.