ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.42— Attività di intermediari del 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%
Calculate your taxes
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
- 45.19.02Intermediari del commercio di altri autoveicoli (incluse le agenzie di compravendita)
Frequently asked questions
I arrange sales of trucks, trailers, and motorhomes on behalf of manufacturers — does this code apply, or should I use the one for light vehicles?
Yes, trucks, trailers, semi-trailers, caravans, and motorhomes sold on a commission basis fall under 46.18.42. The distinction is the weight and category of the vehicle: cars and light motor vehicles belong in the twin code 46.18.41.
I am an agent for camping vehicles (caravans and motorhomes) — do I fall here or somewhere else?
Yes, caravans, touring caravans, and motorhomes are explicitly listed within this code, so you stay in 46.18.42. The key requirement is that you act as an intermediary without taking ownership of the vehicles. If you instead buy and resell vehicles on your own account, the activity becomes direct wholesale trade and requires a different code.
I handle both trucks and their spare parts on a commission basis — can I use a single code?
No, these are two separate activities. The complete vehicle stays in 46.18.42, while the brokerage of motor vehicle parts and accessories has its own code 46.18.43. Choose based on the predominant activity.