ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.87.10— Commercio all'ingrosso di rottami e cascami metallici(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
- 46.77Commercio all'ingrosso di rottami e cascami
- 46.77.10Commercio all'ingrosso di rottami e sottoprodotti della lavorazione industriale metallici
Frequently asked questions
I buy metal scrap with residual value and resell it to foundries or recyclers: 46.87.10?
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.