ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.44.20— Commercio all'ingrosso di articoli di vetro(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
- 46.44Commercio all'ingrosso di articoli di porcellana, di vetro e di prodotti per la pulizia
- 46.44.10Commercio all'ingrosso di vetreria e cristalleria
Frequently asked questions
I sell plates, cups, and objects in porcelain or ceramics wholesale: is 46.44.10 correct?
I create ceramic lines through my own workshop and then distribute them: does 46.44.10 still apply?
No, for the manufacturing part you need to look at 23.41.00. 46.44.10 covers the purchase and wholesale resale of finished articles. Minor commercial customisation is one thing; producing ceramics is another.
46.44.10 or 46.44.30 if I sell porcelain together with pots, cutlery, and kitchen utensils?
It depends on the predominant product. 46.44.10 covers porcelain and ceramic tableware; pots, cutlery, tableware not in porcelain or glass, and kitchen utensils fall under 46.44.30. If the two lines are equivalent, both codes are appropriate.