ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.32.32— Commercio all'ingrosso di pesci conservati o surgelati e di prodotti a base di pesce(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
- 46.38Commercio all'ingrosso di altri prodotti alimentari, inclusi pesci, crostacei e molluschi
- 46.38.20Commercio all'ingrosso di prodotti della pesca congelati, surgelati, conservati, secchi
Frequently asked questions
I sell frozen fish and canned seafood wholesale: code 46.32.32 or 46.32.31?
Use 46.32.32 because you are dealing with preserved, frozen, dried, or processed fish, including crustaceans and molluscs. Fresh fish stays under 46.32.31. The preservation state is what matters.
I handle salt cod, stockfish, and canned tuna wholesale: does this fall here?
Yes, dried fish and preserved fish-based products fall under 46.32.32. If the product is instead fresh from the counter, use 46.32.31.
I sell canned fish but also other frozen food products wholesale: which code do I use?
Stay on 46.32.32 only if fish products are predominant. If your warehouse is genuinely mixed across various food categories, the non-specialised code 46.39.00 is a better fit.