ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.11.03— Attività di intermediari del commercio all'ingrosso di animali vivi(unito da più codici)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 46.1INTERMEDIARI DEL COMMERCIO
- 46.11Intermediari del commercio di materie prime agricole, di animali vivi, di materie prime tessili e di semilavorati
- 46.11.0Intermediari del commercio di materie prime agricole, di animali vivi, di materie prime tessili e di semilavorati; pelli grezze
- 46.11.07Mediatori in animali vivi
Frequently asked questions
I act as an intermediary in the buying and selling of cattle and sheep between farmers — which ATECO code do I use?
46.11.03, if you broker the deal and collect a commission without taking ownership of the animals. If you buy the animals and resell them in your own name, the correct code is the direct wholesale trade code 46.23.00.
I am a livestock broker at farms and fairs — does 46.11.03 also cover horses and poultry?
Yes. The code explicitly lists buffalo, sheep, goats, hens and horses among the live animals covered. The distinction that matters remains the same: commission (here) versus buying for own-account resale under 46.23.00.
I arrange sales of live animals but occasionally also deal in animal feed — can I keep a single code?
You normally keep the code for your predominant activity. If the bulk of your business is live-animal trading, you stay on 46.11.03; if animal feed and agricultural raw materials predominate, the reference is 46.11.01.