Tax Democracy

ATECO code 46.87.10

Wholesale of metal waste and scrap

COMMERCIO ALL'INGROSSO DI ROTTAMI E CASCAMI METALLICI

ATECO code46.87.10

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
  • 46Commercio all'ingrosso
  • 46.8Commercio all'ingrosso specializzato di altri prodotti
  • 46.87Commercio all'ingrosso di rottami e cascami
  • 46.87.10Commercio all'ingrosso di rottami e cascami metallici

Description

  • wholesale of metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods (e.g. cars in order to obtain reusable parts), packing and repacking, storage and delivery, but without a transformation process. Additionally, the purchased and sold waste has a remaining value
  • wholesale of usable goods (made of plastics), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
  • wholesale of car wrecks

Exclusion notes

Excluded from division 46:

  • trade of electricity, see 35.15
  • trade of gaseous fuels for energy supply through mains, see 35.23
  • rental and leasing of goods, see division 77
  • packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92

Excluded from group 46.8:

  • activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
  • wholesale of batteries and accumulators not for motor vehicles, see 46.64
  • non-specialised wholesale trade, see 46.90

Excluded from class 46.87:

  • collection of household and industrial waste, see 38.1
  • processing of waste and scrap and other articles into secondary raw materials when a transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.21
  • dismantling of unusable automobiles, computers, televisions, and other equipment and parts for materials recovery, see 38.21
  • ship-breaking, see 38.21
  • shredding of cars by means of a mechanical process, see 38.21
  • treatment of waste for disposal without recovery, see 38.3
  • waste trade activities as agents, see 46.18
  • retail sale of second-hand goods, see 47.79

Frequently asked questions

I buy metal scrap with residual value and resell it to foundries or recyclers: 46.87.10?
Yes, if the activity is wholesale trade in metal waste and scrap without transforming it into new materials. If you act as an intermediary for waste without taking possession, see 46.18.91; if you recover materials from metal waste, compare 38.21.20.
If I collect metal waste from customers' premises, does the scrap trade code still apply?
Not always. Waste collection should be compared with 38.11.00 when it is a standalone activity. 46.87.10 covers trading in scrap with residual value, possibly with minor commercial handling, but not full waste cycle management.
46.87.10 or 46.87.90 if alongside metal scrap I also deal in waste paper, plastic, and glass for recovery?
It depends on the material. 46.87.10 is for metal waste and scrap destined for foundries and recyclers; waste paper, plastic, glass, and other non-metallic scrap fall under 46.87.90. If you handle both product lines, both codes are required.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 46.77.10Commercio all'ingrosso di rottami e sottoprodotti della lavorazione industriale metallici(corrispondenza diretta)

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