Tax Democracy

ATECO code 45.19.01

Wholesale and retail trade of other motor vehicles

COMMERCIO ALL'INGROSSO E AL DETTAGLIO DI ALTRI AUTOVEICOLI

ATECO code45.19.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 46.71.20— Commercio all'ingrosso di altri autoveicoli(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
  • 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
  • 45.1COMMERCIO DI AUTOVEICOLI
  • 45.19.0Commercio di altri autoveicoli
  • 45.19.01Commercio all'ingrosso e al dettaglio di altri autoveicoli

Frequently asked questions

I sell trucks, buses, or other non-light motor vehicles to trade buyers — is 46.71.20 correct?
Yes, when the wholesale activity involves motor vehicles other than cars and light vehicles. If you act as an intermediary, see 46.18.42; for retail sale of these vehicles compare 47.81.20.
If I rent out trucks instead of selling them, does 46.71.20 still apply?
No. The operational rental or leasing of trucks must be compared with 77.12.00. 46.71.20 remains the code for wholesale purchase and sale.
46.71.20 or 46.71.10 if my resale fleet includes both light vans and trucks?
Vehicle weight is what counts. 46.71.20 is for other motor vehicles such as trucks and buses; cars and light commercial vehicles fall under 46.71.10. If you sell both categories, you list both codes.
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