G-45 ATECO Code Sale and Repair of Motor Vehicles and Motorcycles
Division 45 of the ATECO 2007 classification groups together the sale and repair of motor vehicles and motorcycles: car and motorcycle dealerships and retailers, spare-parts dealers, garages, bodywork shops and tyre fitters. Under these codes two distinct tax natures coexist — the sale of goods and the provision of services — with concrete consequences for the flat-rate regime and the INPS scheme you enrol in. In the ATECO 2025 classification these activities have been redistributed, so this page retains the codes in their 2007 version.
Frequently asked questions
What profitability coefficient applies to someone who sells cars and motorcycles compared to someone who repairs them?
It depends on the nature of the activity. The resale of motor vehicles, motorcycles and spare parts is commerce, so the profitability coefficient in the flat-rate regime is 40%: taxable income is calculated on 40% of receipts. Repair work, on the other hand, is a service activity and attracts the much higher coefficient of 67%. Anyone who both sells and runs a workshop under a single VAT number needs to pay attention to the primary ATECO code declared, as it directly affects the taxable income. You can calculate your taxes under both scenarios to compare them.
Which INPS scheme does a mechanic or bodywork shop enrol in compared to a car dealer?
Garages, bodywork shops and tyre fitters carry out craft activities and therefore enrol in the INPS artisans' scheme and the craft enterprise register. A pure dealer or retailer who does not transform or repair anything falls instead under the INPS commerciants' scheme. In both cases contributions include a fixed component payable even on low turnover: in 2025 the minimum starts at around €4,500 per year, plus approximately 24% on income above the minimum threshold. Under the flat-rate regime you can apply for a 35% contribution reduction.
Can someone who resells used cars stay in the flat-rate tax regime?
Yes, but with one important constraint. Used-car sales normally use the margin scheme, a special VAT arrangement, and the flat-rate regime is incompatible with special VAT schemes. To stay in the flat-rate regime the dealer must therefore forgo the margin scheme and apply standard VAT to sales, which is often not worthwhile when buying from private individuals. The best combination needs to be assessed case by case to determine which leaves the lower overall tax burden.