ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.44— Attività di intermediari del commercio all'ingrosso di motocicli(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
- 45.40Commercio, manutenzione e riparazione di motocicli e relative parti ed accessori
- 45.40.1Commercio all'ingrosso e al dettaglio ed intermediazione di motocicli e ciclomotori
- 45.40.12Intermediari del commercio di motocicli e ciclomotori
Frequently asked questions
I am an agent for motorcycles and scooters on behalf of a manufacturer — this code or the direct motorcycle wholesaler code?
Yes, if you promote the sale of motorcycles, mopeds, and motorised personal transport devices on a commission basis, you fall under 46.18.44. Those who instead buy and resell motorcycles on their own account use the direct wholesale trade code 46.73.10.
I act as an agent for motorcycles and also for motorcycle parts and accessories — is it the same code?
No, these are separate entries. The complete motorcycle stays in 46.18.44, while motorcycle parts and accessories have their own code 46.18.45. Register the activity that generates more revenue as your primary code.
I deal in electric scooters and personal mobility devices — do they fall under this intermediary code?
Yes, motorised personal transport devices are explicitly listed within 46.18.44, so an agent who promotes them on a commission basis stays here. If you instead handle cars or light vehicles, the correct code is 46.18.41.