ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.32.31— Commercio all'ingrosso di pesci freschi(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
- 46.38.10Commercio all'ingrosso di prodotti della pesca freschi
Frequently asked questions
I sell fresh fish wholesale at the fish market: code 46.32.31 or 46.32.32?
Use 46.32.31 when fish, crustaceans, molluscs, and seafood are fresh. If the product is preserved, frozen, dried, or processed, use 46.32.32. The condition of the product determines the correct code.
I also handle live crustaceans and fresh seaweed wholesale: do they fall under 46.32.31?
Yes, fresh crustaceans, molluscs, seafood, and seaweed all fall here alongside fresh fish. Once frozen or preserved, they move to 46.32.32.
I sell fresh fish wholesale but also run a retail counter: which code do I choose?
Wholesale 46.32.31 usually prevails if you sell mainly to fishmongers and restaurants. If your primary customers are end consumers, you shift to retail under code 47.23.00.