ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.83.29— Commercio all'ingrosso di altri materiali da costruzione(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)
- 46.7COMMERCIO ALL'INGROSSO SPECIALIZZATO DI ALTRI PRODOTTI
- 46.73Commercio all'ingrosso di legname e di materiali da costruzione, apparecchi igienico-sanitari, vetro piano, vernici e colori
- 46.73.30Commercio all'ingrosso di vetro piano
Frequently asked questions
I sell cement, sand, gravel, bricks, insulation, flat glass or prefabricated units: do I use 46.83.29?
If I also have a counter selling to the public for construction and hardware, does it remain wholesale?
No, for sales to end customers you need to look at the retail code — for example 47.12.30 when hardware, building materials and plants are predominant. 46.83.29 remains for sales to operators, retailers or businesses.
46.83.29 or 46.83.30 if alongside building materials I also distribute basins, WCs and sanitary ware?
These are two separate entries. 46.83.29 is for other building materials such as cement, bricks and insulation; basins, WCs, baths and sanitary ware have the dedicated entry 46.83.30. If you sell both, list both codes.