ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.41— Attività di intermediari del commercio all'ingrosso di automobili e autoveicoli leggeri(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
- 45.11.0Commercio di autovetture e di autoveicoli leggeri
- 45.11.02Intermediari del commercio di autovetture e di autoveicoli leggeri (incluse le agenzie di compravendita)
Frequently asked questions
I source orders for new cars on behalf of a car manufacturer without holding any stock — is this the right code or the one for dealerships?
Yes, if you promote the sale of passenger cars and light motor vehicles on mandate, without purchasing the vehicles yourself, you fall under 46.18.41. Someone who buys and resells cars on their own account, like a dealership, uses the direct wholesale trade code 46.71.10.
I am an agent for passenger cars but I also handle orders for vans and lorries — one code or two?
It depends on the predominant vehicle. Passenger cars and light vehicles fall under 46.18.41, while trucks, trailers, caravans, and motorhomes have their own dedicated code at 46.18.42. If the two streams are roughly equal in weight, choose the one that generates the larger share of your commissions.
I source car sales and also spare parts for the same customers — do I need to change code for the parts?
Yes, spare parts are a distinct activity. Vehicle sales on mandate remain under 46.18.41, but the agent activity for motor vehicle parts and accessories has its own code at 46.18.43.