ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.49.99— Commercio all'ingrosso di altri beni di consumo vari n.c.a.(unito da più codici)
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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.43Commercio all'ingrosso di elettrodomestici, elettronica di consumo audio e video; articoli per fotografia, cinematografia e ottica
- 46.43.20Commercio all'ingrosso di supporti registrati, audio, video (Cd, Dvd e altri supporti)
Frequently asked questions
I sell televisions, radios, and audio-video systems to retailers: is 46.43.20 the right code?
I also install or repair the televisions I sell: does everything stay under 46.43.20?
Wholesale sales remain under 46.43.20. Repair and maintenance have a different nature and should be compared with 95.21.00 when they become a standalone line of activity. An ancillary service should not override the primary commercial classification.
46.43.20 or 46.43.30 if I distribute both TV and audio-video systems and kitchen appliances?
It depends on which line predominates. 46.43.20 covers radio/television and audio-video equipment; refrigerators, ovens, washing machines, and other household appliances fall under 46.43.30. If the two lines are of similar weight, you can hold both codes.