ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.21.22— Commercio all'ingrosso di sementi e alimenti per il bestiame(diviso in più codici)
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)
- 46.2COMMERCIO ALL'INGROSSO DI MATERIE PRIME AGRICOLE E DI ANIMALI VIVI
- 46.21Commercio all'ingrosso di cereali, tabacco grezzo, sementi e alimenti per il bestiame (mangimi)
- 46.21.2Commercio all'ingrosso di sementi e alimenti per il bestiame (mangimi), piante officinali, semi oleosi, patate da semina, tabacco grezzo
- 46.21.22Commercio all'ingrosso di sementi e alimenti per il bestiame (mangimi), piante officinali, semi oleosi, patate da semina
Frequently asked questions
I sell seeds and livestock feed wholesale — is this code correct, or should I use the cereals one?
Yes, seeds, animal feeds, oleaginous fruits and agricultural raw materials fall under 46.21.22. The key distinction is intended use: cereals for consumption or sowing have the adjacent code 46.21.10.
I handle flower and ornamental plant seeds — do they fall under this code or the flowers one?
Usually the flowers code. This code covers agricultural seeds, animal feeds and raw materials; seeds of flowers and ornamental plants follow wholesale of flowers and plants at 46.22.00.
I sell pet food rather than livestock feed — does 46.21.22 still apply?
No. This code covers feed for farmed livestock; pet food falls under a different wholesale category, separate from agricultural raw materials. What matters is the type of animal the feed is intended for.