ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.36.00— Commercio all'ingrosso di zucchero, cioccolato e dolciumi(rimappatura complessa)
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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.36.00Commercio all'ingrosso di zucchero, cioccolato, dolciumi e prodotti da forno
Frequently asked questions
I sell chocolate, sweets, sugar and packaged baked goods wholesale to cafés and shops — is that 46.36.00?
I make my own pralines or gift boxes and sell them to shops — is the wholesale code enough?
No, not for the production side. 46.36.00 is appropriate for wholesale resale of purchased products; when you manufacture chocolate, sweets or confectionery yourself, 10.82.00 comes into play. Simple commercial packaging does not change the code, but actual production does.
My catalogue includes both confectionery and coffee and tea — do I need to open 46.36.00 and a second code, or is one enough?
Usually the dominant line determines the code. 46.36.00 covers sugar, chocolate and confectionery; if coffee represents as large a share as confectionery, 46.37.01 also makes sense, while tea, cocoa powder and spices have their own dedicated entry at 46.37.02. Keep the code that matches your main assortment and add the other only if it becomes a distinct business line.