ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.43— Attività di intermediari del commercio all'ingrosso di parti e accessori di autoveicoli(rimappatura complessa)
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
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.3COMMERCIO DI PARTI E ACCESSORI DI AUTOVEICOLI
- 45.31.0Commercio all'ingrosso ed intermediazione di parti e accessori di autoveicoli
- 45.31.02Intermediari del commercio di parti ed accessori di autoveicoli
Frequently asked questions
I am a commission agent for auto spare parts — this code or the one for whole vehicles?
Yes, motor vehicle parts and accessories sold on a commission basis fall under 46.18.43. The distinction lies in the product: a complete vehicle goes in 46.18.41, whereas here only components and accessories belong.
I broker both auto spare parts and motorcycle spare parts — can I use the same code?
No, the two product lines have separate codes. Motor vehicle parts remain in 46.18.43, while motorcycle parts and accessories have their own code 46.18.45. Register the predominant one as your primary code and the other as a secondary code if needed.
What is the difference between being an agent for auto accessories and being a wholesaler who buys and resells the parts?
The difference lies in ownership of the goods. As a commission agent who never takes title to the parts, you fall in 46.18.43. If you buy stocks of components and resell them at your own risk, the activity is direct wholesale trade in parts, outside the 46.18 agents' family.