ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.39.00— Commercio all'ingrosso non specializzato di prodotti alimentari, bevande e tabacchi(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)
- 46.3COMMERCIO ALL'INGROSSO DI PRODOTTI ALIMENTARI, BEVANDE E PRODOTTI DEL TABACCO
- 46.39Commercio all'ingrosso non specializzato di prodotti alimentari, bevande e tabacco
- 46.39.10Commercio all'ingrosso non specializzato di prodotti surgelati
Frequently asked questions
A food wholesaler carrying many lines — beverages, tobacco and dry goods — should they use 46.39.00 or separate codes?
46.39.00 applies when the food, beverages and tobacco assortment is genuinely non-specialised. If one product family clearly predominates, it is better to compare the specific code — for example 46.38.00 for other food products. If you sell on behalf of others without purchasing the goods, look at 46.19.00.
If I also sell household goods alongside food products, does the code remain 46.39.00?
Only if the catalogue stays centred on food, beverages and tobacco. When wholesale operations become truly mixed with no dominant product family, 46.90.00 comes into play. 46.39.00 is non-specialised, but only within the food perimeter.
I import a mixed range of food products from abroad to supply large-scale retailers — is that 46.39.00 or a separate importer code?
It is 46.39.00 if the food assortment remains non-specialised: wholesale trade includes importing on your own account, so no separate importer code is needed. If you do not purchase the goods but act purely as an agent for the producers, look instead at 46.19.00.