ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.32.20— Commercio all'ingrosso di salumi e di altri prodotti a base di carne(corrispondenza diretta)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
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
- 46.32Commercio all'ingrosso di carne e di prodotti a base di carne
- 46.32.20Commercio all'ingrosso di prodotti di salumeria
Frequently asked questions
I sell cured hams, salami, and sausages wholesale: code 46.32.20 or 46.32.11?
Use 46.32.20 because you are dealing with processed meat products: cured meats, tripe, salt-cured meat. Unprocessed fresh meats fall under 46.32.11. The degree of processing is what distinguishes the two codes.
I distribute cured meats wholesale but also fresh meat: how do I choose the ATECO code?
I produce the cured meats myself and then sell them wholesale: do I stay on 46.32.20?
No. If you manufacture the cured meats yourself, the activity is manufacturing (division 10). Code 46.32.20 applies when you buy ready-made cured meats and meat-based products and resell them to shops and the food-service sector.