ATECO 2007 code — superseded in ATECO 2025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%
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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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.2Intermediari del commercio di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici
- 46.18.23Procacciatori d'affari di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici
Frequently asked questions
I am an agent for skis, surfboards, and gym equipment — ATECO code 46.18.23 or wholesale of sporting goods?
Usually 46.18.23 if you take orders on commission on behalf of the manufacturer. When you buy the sports equipment and resell it at your own risk, you move into wholesale trade 46.49.49.
I act as an agent for windsurfing boards, water skis, and surf equipment — does it all fall under 46.18.23?
Yes, windsurfing boards, surfboards, and water skis are explicitly listed under 46.18.23 alongside other sports equipment. The code covers all sport except bicycles.
I handle sports equipment and also bicycles — can I use a single code?
No, bicycles have their own dedicated agent code at 46.18.22. Code 46.18.23 covers all sport except bicycles; if you handle both lines, choose the predominant one or register both.