ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.47.20— Commercio all'ingrosso di tappeti per la casa, l'ufficio e i negozi(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)
- 46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
- 46.47Commercio all'ingrosso di mobili, tappeti e articoli per l'illuminazione
- 46.47.20Commercio all'ingrosso di tappeti
Frequently asked questions
I distribute carpets and rugs to shops, offices and hospitality venues: should I use 46.47.20?
If I have carpets made to the customer's own design, does 46.47.20 still apply?
Resale of finished carpets remains 46.47.20. If you organise the manufacturing of carpets or rugs, you must consider 13.93.00. Personalising a commercial order is not always manufacturing, but if you manage the production process the code changes.
I import oriental carpets from abroad to resell to shops and venues: do I stay on 46.47.20 or do I need an importer code?
You stay on 46.47.20: wholesale of carpets includes purchasing abroad on your own account. If desks, seating and furnishings predominate in your catalogue over carpets, the correct code becomes 46.47.10.