ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.81.00— Commercio all'ingrosso di combustibili solidi, liquidi, gassosi e di prodotti derivati(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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.71Commercio all'ingrosso di combustibili solidi, liquidi, gassosi e di prodotti derivati
- 46.71.00Commercio all'ingrosso di prodotti petroliferi e lubrificanti per autotrazione, di combustibili per riscaldamento
Frequently asked questions
I distribute solid, liquid or gaseous fuels to retailers or businesses: 46.81.00?
If I produce biofuels and then sell them, does the code remain wholesale trade?
No, production must be kept separate from trade. For liquid biofuels the comparison is 20.51.00. 46.81.00 covers wholesale of fuels that are purchased and resold.
I import diesel or LPG from abroad to resell to retailers and businesses: do I stay on 46.81.00 or is an importer code required?
Stay on 46.81.00: wholesale of solid, liquid and gaseous fuels includes importing on your own account. If you do not purchase the product yourself but act as an agent for suppliers, the relevant code is the intermediary 46.12.01.