ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.45— Attività di intermediari del commercio all'ingrosso di parti e accessori 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
- 45.40.2Commercio all'ingrosso e al dettaglio ed intermediazione di parti e accessori per motocicli e ciclomotori
- 45.40.22Intermediari del commercio di parti ed accessori di motocicli e ciclomotori
Frequently asked questions
I am an agent for motorcycle spare parts and accessories — this code or the one for whole motorcycles?
Yes, motorcycle parts and accessories sold on a commission basis fall under 46.18.45. The distinction lies in the product: a complete motorcycle goes in 46.18.44, whereas here only components and accessories belong.
I handle parts for both motorcycles and electric scooters — does it all fall under this code?
Yes, parts and accessories for motorised personal transport devices are listed alongside motorcycle spare parts, so you stay in 46.18.45. If you move into motor vehicle spare parts, the correct code is 46.18.43.
What is the difference between a motorcycle parts agent and a wholesaler who buys and resells them?
The difference lies in ownership of the goods. As an intermediary working on commission without taking title to the parts, you fall in 46.18.45. If you buy stocks of motorcycle spare parts and resell them at your own risk, the activity is direct wholesale trade, outside the 46.18 agents' group.