ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.50— Attività di intermediari del commercio all'ingrosso di apparecchiature audio e video(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
Calculate your taxes
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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.2Intermediari del commercio di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici
- 46.18.24Mediatori in elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici
Frequently asked questions
I work as an agent for watches and gold jewellery supplying jewellers — is ATECO code 46.18.24 correct?
Yes, wristwatches, wall clocks, jewellery, and silverware fall under 46.18.24 when you work as a commission agent. If you buy the precious items and resell them at your own risk, you are a jewellery wholesaler, not an agent.
I deal in costume jewellery and fashion accessories, not gold and silver — does that fall under 46.18.24?
No, costume jewellery has its own dedicated agent code at 46.18.25. Code 46.18.24 covers watches, fine jewellery, and silverware; fashion costume jewellery belongs to the other code.
I act as an agent for watches together with tableware silverware — do I need a different code?
No, silverware is listed alongside watches and jewellery under 46.18.24. A single code covers these high-value articles for agents, while costume jewellery remains separate.