G
G - ATECO Codes Wholesale and Retail Trade
Section G covers wholesale trade (division 46) and retail trade (division 47), together with intermediation between producers and resellers. It includes wholesalers, agents and business brokers, shops and trading activities. For tax purposes the key distinction is between those who buy and resell goods on their own account and those who bring parties together without taking ownership of the goods: the profitability coefficient in the flat-rate regime and the social security obligations differ accordingly.
- ATECO 2025 codes
- 270
- Flat-rate eligible
- 270 of 270
- Profitability coefficient
- 40–62%
- Prevalent INPS scheme
- Commercio
46.11.01ATECO Code Wholesale of Agricultural Raw Materials by Agents46.11.02ATECO Code Wholesale of Flowers and Plants by Agents46.11.03ATECO Code Wholesale of Live Animals by Agents46.11.04ATECO Code Wholesale of Textile Raw Materials and Semi-Finished Products by Agents46.12.01ATECO Code Wholesale of Liquid and Gaseous Fuels by Agents46.12.02ATECO Code Wholesale of Solid Fuels by Agents46.12.03ATECO Code Wholesale of Minerals and Metals by Agents46.12.04ATECO Code Wholesale of Fertilisers and Other Agricultural Chemicals by Agents46.12.05ATECO Code Wholesale of Industrial Chemicals by Agents46.13.01ATECO Code Wholesale of Timber by Agents46.13.02ATECO Code Wholesale of Paints, Varnishes and Lacquers by Agents46.13.03ATECO Code Wholesale of Other Building Materials by Agents46.14.01ATECO Code Wholesale of Machinery and Equipment for Industry and Trade by Agents46.14.02ATECO Code Wholesale of Machinery and Equipment for Construction by Agents46.14.03ATECO Code Wholesale of Office Machinery, Computers and Communications Equipment by Agents46.14.04ATECO Code Wholesale of Agricultural Equipment by Agents46.14.05ATECO Code Wholesale of Ships and Aircraft by Agents46.15.01ATECO Code Wholesale of Wood, Metal and Plastic Furniture by Agents46.15.02ATECO Code Wholesale of Other Furniture and Household Furnishings by Agents46.15.03ATECO Code Wholesale of Domestic Heating, Ventilation and Air-Conditioning Equipment by Agents46.15.04ATECO Code — Wholesale Trade Agents in Other Household Articles46.15.05ATECO Code — Wholesale Trade Agents in Hardware46.16.01ATECO Code — Wholesale Trade Agents in Clothing and Furnishing Fabrics46.16.02ATECO Code — Wholesale Trade Agents in Household Textiles and Carpets46.16.03ATECO Code — Wholesale Trade Agents in Shirts, Underwear and Similar Articles46.16.04ATECO Code — Wholesale Trade Agents in Other Clothing and Clothing Accessories46.16.05ATECO Code — Wholesale Trade Agents in Furs46.16.06ATECO Code — Wholesale Trade Agents in Footwear46.16.07ATECO Code — Wholesale Trade Agents in Leather Goods and Travel Articles46.17.01ATECO Code — Wholesale Trade Agents in Fruit and Vegetables46.17.02ATECO Code — Wholesale Trade Agents in Meat and Meat Products46.17.03ATECO Code — Wholesale Trade Agents in Fish and Fish Products46.17.04ATECO Code — Wholesale Trade Agents in Milk and Dairy Products46.17.05ATECO Code — Wholesale Trade Agents in Edible Oils and Fats46.17.06ATECO Code — Wholesale Trade Agents in Beverages46.17.07ATECO Code — Wholesale Trade Agents in Other Food Products and Tobacco46.18.11ATECO Code — Wholesale Trade Agents in Pharmaceutical Products46.18.12ATECO Code — Wholesale Trade Agents in Medical Articles46.18.13ATECO Code — Wholesale Trade Agents in Perfumes and Cosmetics46.18.14ATECO Code — Wholesale Trade Agents in Cleaning Products46.18.21ATECO Code — Wholesale Trade Agents in Games and Toys46.18.22ATECO Code — Wholesale Trade Agents in Bicycles46.18.23ATECO Code — Wholesale Trade Agents in Other Sports Equipment46.18.24ATECO Code — Wholesale Trade Agents in Watches and Jewellery46.18.25ATECO Code — Wholesale Trade Agents in Costume Jewellery46.18.26ATECO Code — Wholesale Trade Agents in Photographic Equipment and Optical Instruments46.18.31ATECO Code — Wholesale Trade Agents in Books46.18.32ATECO Code — Wholesale Trade Agents in Newspapers and Magazines46.18.33ATECO Code — Wholesale Trade Agents in Stationery46.18.41ATECO Code — Wholesale Trade Agents in Cars and Light Motor Vehicles46.18.42ATECO Code — Wholesale Trade Agents in Other Motor Vehicles46.18.43ATECO Code — Wholesale Trade Agents in Motor Vehicle Parts and Accessories46.18.44ATECO Code — Wholesale Trade Agents in Motorcycles46.18.45ATECO Code — Wholesale Trade Agents in Motorcycle Parts and Accessories46.18.46ATECO Code — Wholesale Trade Agents in Rolling Stock and Parts and Accessories for Rolling Stock46.18.50ATECO Code — Wholesale Trade Agents in Audio and Video Equipment46.18.91ATECO Code — Wholesale Trade Agents in Waste46.18.92ATECO Code — Wholesale Trade Agents in Wall and Floor Coverings46.18.93ATECO Code — Wholesale Trade Agents in Musical Instruments46.18.99ATECO Code — Wholesale Trade Agents in Other Specific Products n.e.c.46.19.00ATECO Code — Agents Involved in the Sale of a Variety of Goods (Non-Specialised Wholesale Intermediaries)46.21.10ATECO Code — Wholesale of Grain, Unmanufactured Tobacco, Seeds and Animal Feeds (Cereals)46.21.21ATECO Code — Wholesale of Unmanufactured Tobacco46.21.22ATECO Code — Wholesale of Seeds and Animal Feeds46.22.00ATECO Code — Wholesale of Flowers and Plants46.23.00ATECO Code — Wholesale of Live Animals46.24.01ATECO Code — Wholesale of Hides and Skins for Fur46.24.02ATECO Code — Wholesale of Hides, Skins and Leather (Non-Fur)46.31.10ATECO Code — Wholesale of Fresh Fruit and Vegetables46.31.20ATECO Code — Wholesale of Preserved or Frozen Fruit and Vegetables46.32.11ATECO Code — Wholesale of Fresh Meat46.32.12ATECO Code — Wholesale of Preserved or Frozen Meat46.32.20ATECO Code — Wholesale of Cured Meats and Other Meat-Based Products46.32.31ATECO Code — Wholesale of Fresh Fish46.32.32ATECO Code — Wholesale of Preserved or Frozen Fish and Fish-Based Products46.33.10ATECO Code — Wholesale of Dairy Products and Eggs46.33.20ATECO Code — Wholesale of Edible Oils and Fats46.34.10ATECO Code — Wholesale of Alcoholic Beverages46.34.20ATECO Code — Wholesale of Non-Alcoholic Beverages46.35.01ATECO Code — Wholesale of Electronic Cigarettes46.35.09ATECO Code — Wholesale of Tobacco Products N.e.c.46.36.00ATECO Code — Wholesale of Sugar, Chocolate and Sugar Confectionery46.37.01ATECO Code — Wholesale of Coffee46.37.02ATECO Code — Wholesale of Tea, Cocoa and Spices46.38.00ATECO Code — Wholesale of Other Food Products46.39.00ATECO Code — Non-Specialised Wholesale of Food, Beverages and Tobacco46.41.10ATECO Code — Wholesale of Textiles46.41.20ATECO Code — Wholesale of Yarns and Haberdashery46.41.90ATECO Code — Wholesale of Other Textile Products46.42.10ATECO Code — Wholesale of Clothing and Clothing Accessories46.42.20ATECO Code — Wholesale of Fur Articles46.42.30ATECO Code — Wholesale of Footwear46.43.10ATECO Code — Wholesale of Photographic and Optical Goods46.43.20ATECO Code — Wholesale of Radio and Television Equipment46.43.30ATECO Code — Wholesale of Other Household Appliances46.44.10ATECO Code — Wholesale of Porcelain and China46.44.20ATECO Code — Wholesale of Glassware46.44.30ATECO Code — Wholesale of Other Household Utensils, Cookware and Tableware46.44.40ATECO Code — Wholesale of Cleaning Products46.45.00ATECO Code — Wholesale of Perfumes and Cosmetics46.46.10ATECO Code — Wholesale of Pharmaceutical Products and Preparations46.46.20ATECO Code — Wholesale of Herbal Remedies46.46.31ATECO Code — Wholesale of Eyewear and Lenses46.46.39ATECO Code — Wholesale of Medical and Orthopaedic Goods N.e.c.46.47.10ATECO Code — Wholesale of Furniture for the Home, Office and Shops46.47.20ATECO Code — Wholesale of Carpets and Rugs for the Home, Office and Shops46.47.30ATECO Code — Wholesale of Lighting Equipment for the Home, Office and Shops46.48.00ATECO Code — Wholesale of Watches, Clocks and Jewellery46.49.10ATECO Code — Wholesale of Paper, Cardboard and Stationery46.49.21ATECO Code — Wholesale of Books46.49.22ATECO Code — Wholesale of Magazines and Newspapers46.49.30ATECO Code — Wholesale of Games, Toys and Children's Equipment46.49.41ATECO Code — Wholesale of Bicycles46.49.49ATECO Code — Wholesale of Other Sports Equipment and Articles46.49.50ATECO Code — Wholesale of Leather Goods and Travel Articles46.49.91ATECO Code — Wholesale of Promotional Items46.49.92ATECO Code — Wholesale of Wedding Favours and Party Gifts46.49.99ATECO Code — Wholesale of Other Miscellaneous Consumer Goods N.e.c.46.50.10ATECO Code — Wholesale of Computers, Peripheral Units and Software46.50.20ATECO Code — Wholesale of Telecommunications Equipment46.50.30ATECO Code — Wholesale of Other Office Machinery and Equipment46.61.00ATECO Code — Wholesale of Agricultural Machinery, Equipment and Supplies46.62.00ATECO Code — Wholesale of Machine Tools46.63.00ATECO Code — Wholesale of Machinery for Mining, Construction and Civil Engineering46.64.11ATECO Code — Wholesale of Ships and Boats46.64.19ATECO Code — Wholesale of Other Transport Equipment46.64.20ATECO Code — Wholesale of Electrical Materials for Industrial Installations46.64.30ATECO Code — Wholesale of Equipment for Hairdressers, Gyms, Tanning Studios and Beauty Centres46.64.40ATECO Code — Wholesale of Textile Machinery, Leather and Hide Processing Machinery, Laundry and Ironing Machinery46.64.51ATECO Code — Wholesale of Machinery and Equipment for Restaurants and Bars46.64.59ATECO Code — Wholesale of Other Machinery for the Food and Beverage Industry46.64.60ATECO Code — Wholesale of Cleaning Machinery and Equipment46.64.91ATECO Code — Wholesale of Measuring Instruments and Apparatus46.64.92ATECO Code — Wholesale of Attractions for Amusement Parks, Theme Parks and Video Games46.64.99ATECO Code — Wholesale of Other Machinery and Miscellaneous Equipment N.e.c.46.71.10ATECO Code — Wholesale of Cars and Light Motor Vehicles46.71.20ATECO Code — Wholesale of Other Motor Vehicles46.72.00ATECO Code — Wholesale of Motor Vehicle Parts and Accessories46.73.10ATECO Code — Wholesale of Motorcycles46.73.20ATECO Code — Wholesale of Motorcycle Parts and Accessories46.81.00ATECO Code Wholesale of Solid, Liquid and Gaseous Fuels and Related Products46.82.10ATECO Code Wholesale of Ferrous Metals and Ferrous Metal Ores46.82.21ATECO Code Gold Buying Activities46.82.29ATECO Code Wholesale of Other Non-Ferrous Metals and Non-Ferrous Metal Ores46.83.10ATECO Code Wholesale of Timber46.83.21ATECO Code Wholesale of Paints, Varnishes and Lacquers46.83.22ATECO Code Wholesale of Wallpaper and Floor Coverings46.83.23ATECO Code Wholesale of Doors, Windows and Shutters46.83.29ATECO Code Wholesale of Other Construction Materials46.83.30ATECO Code Wholesale of Sanitary and Hygiene Ware46.84.10ATECO Code Wholesale of Hardware46.84.20ATECO Code Wholesale of Plumbing and Heating Equipment and Supplies46.85.01ATECO Code Wholesale of Fertilisers and Other Agricultural Chemicals46.85.02ATECO Code Wholesale of E-Cigarette Inhalation Liquids46.85.09ATECO Code Wholesale of Other Chemical Products46.86.10ATECO Code Wholesale of Plastics in Primary Forms and Rubber46.86.20ATECO Code Wholesale of Textile Fibres46.86.30ATECO Code Wholesale of Packaging Materials46.86.90ATECO Code Wholesale of Other Intermediate Products N.e.c.46.87.10ATECO Code Wholesale of Metal Scrap and Waste46.87.90ATECO Code Wholesale of Other Scrap and Waste46.89.00ATECO Code Specialised Wholesale of Other Products N.e.c.46.90.00ATECO Code Non-Specialised Wholesale Trade47.11.01ATECO Code Non-Specialised Retail Trade with Predominance of Frozen Food47.11.02ATECO Code Non-Specialised Retail Trade with Predominance of Other Food, Beverages or Tobacco47.12.10ATECO Code Non-Specialised Retail Trade with Predominance of IT Equipment and Household Appliances47.12.20ATECO Code Non-Specialised Retail Trade with Predominance of Furniture and Household Articles47.12.30ATECO Code Non-Specialised Retail Trade with Predominance of Hardware, Building Materials and Plants47.12.40ATECO Code Non-Specialised Retail Trade with Predominance of Cosmetics, Perfumery and Detergents, Stationery and Toys47.12.50ATECO Code Non-Specialised Retail Trade with Predominance of Clothing and Footwear47.12.90ATECO Code Non-Specialised Retail Trade in Other Products N.e.c.47.21.01ATECO Code Retail Sale of Fresh Fruit and Vegetables47.21.02ATECO Code Retail Sale of Dried and Preserved Fruit and Vegetables47.22.00ATECO Code Retail Sale of Meat and Meat Products47.23.00ATECO Code Retail Sale of Fish, Crustaceans and Molluscs47.24.10ATECO Code Retail Sale of Bread47.24.20ATECO Code Retail Sale of Confectionery and Pastry47.25.00ATECO Code Retail Sale of Beverages47.26.01ATECO Code Retail Sale of Tobacco in Any Form47.26.02ATECO Code Retail Sale of Electronic Cigarettes and E-Cigarette Inhalation Liquids47.26.09ATECO Code Retail Sale of Other Smokers' Requisites47.27.10ATECO Code Retail Sale of Milk and Dairy Products47.27.20ATECO Code Retail Sale of Coffee47.27.30ATECO Code Retail Sale of Food Supplements and Dietary Products47.27.90ATECO Code Retail Sale of Other Food Products N.e.c.47.30.00ATECO Code Retail Sale of Automotive Fuel47.40.10ATECO Code Retail Sale of Computers, Peripheral Units and Software47.40.20ATECO Code Retail Sale of Telecommunications Equipment47.40.30ATECO Code Retail Sale of Audio and Video Equipment47.51.10ATECO Code Retail Sale of Fabrics for Clothing and Home Furnishing47.51.20ATECO Code Retail Sale of Knitting Yarn and Haberdashery47.52.10ATECO Code Retail Sale of Hardware, Paints, Glass, and Electrical and Plumbing Materials47.52.20ATECO Code Retail Sale of Sanitary Ware and Heating Equipment47.52.31ATECO Code Retail Sale of Doors and Windows47.52.32ATECO Code Retail Sale of Other Building Materials, Bricks and Tiles N.e.c.47.52.40ATECO Code Retail Sale of Garden and Landscaping Equipment47.53.11ATECO Code Retail Sale of Rugs and Carpets47.53.12ATECO Code Retail Sale of Curtains47.53.20ATECO Code Retail Sale of Wall and Floor Coverings47.54.00ATECO Code Retail Sale of Electrical Household Appliances47.55.10ATECO Code Retail Sale of Household Furniture47.55.20ATECO Code Retail Sale of Other Furniture47.55.30ATECO Code Retail Sale of Lighting Equipment47.55.40ATECO Code Retail Sale of Tableware and Kitchenware47.55.90ATECO Code Retail Sale of Baby Equipment and Other Household Articles47.61.00ATECO Code Retail Sale of Books47.62.10ATECO Code Retail Sale of Newspapers and Other Periodicals47.62.20ATECO Code Retail Sale of Stationery47.63.10ATECO Code Retail Sale of Boats47.63.21ATECO Code Retail Sale of Bicycles47.63.29ATECO Code Retail Sale of Other Sports Equipment47.64.00ATECO Code Retail Sale of Games and Toys47.69.11ATECO Code Retail Sale of Recorded Media47.69.12ATECO Code Retail Sale of Musical Instruments47.69.20ATECO Code Retail Sale of Philatelic, Numismatic and Collectors' Items47.69.30ATECO Code Retail Sale of Art and Craft Supplies47.69.91ATECO Code Retail Sale of Works of Art47.69.99ATECO Code Retail Sale of Other Miscellaneous Cultural and Recreational Articles N.e.c.47.71.10ATECO Code Retail Sale of Clothing for Adults47.71.20ATECO Code Retail Sale of Clothing for Infants and Children47.71.30ATECO Code Retail Sale of Underwear47.71.40ATECO Code Retail Sale of Leather and Fur Clothing47.71.50ATECO Code Retail Sale of Clothing Accessories47.72.11ATECO Code Retail Sale of Footwear and Footwear Accessories for Adults47.72.12ATECO Code Retail Sale of Footwear and Footwear Accessories for Infants and Children47.72.20ATECO Code Retail Sale of Leather Goods and Travel Accessories47.73.10ATECO Code Retail Sale of Prescription Medicines47.73.20ATECO Code Retail Sale of Herbal Remedies47.73.90ATECO Code Retail Sale of Other Pharmaceutical Products47.74.01ATECO Code Retail Sale of Eyewear and Lenses47.74.09ATECO Code Retail Sale of Other Medical and Orthopaedic Goods47.75.00ATECO Code Retail Sale of Cosmetics and Perfumery Articles47.76.10ATECO Code Retail Sale of Flowers, Plants and Fertilisers47.76.20ATECO Code Retail Sale of Pet Animals and Pet Food47.77.00ATECO Code Retail Sale of Watches and Jewellery47.78.10ATECO Code Retail Sale of Photographic and Optical Articles47.78.21ATECO Code Retail Sale of Souvenirs47.78.22ATECO Code Retail Sale of Craft Articles47.78.23ATECO Code Retail Sale of Religious Articles47.78.24ATECO Code Retail Sale of Costume Jewellery47.78.25ATECO Code Retail Sale of Wedding and Party Favours47.78.30ATECO Code Retail Sale of Domestic Fuel, Gas Cylinders, Coal and Firewood47.78.40ATECO Code Retail Sale of Cleaning Products47.78.91ATECO Code Retail Sale of Packaging Materials47.78.92ATECO Code Retail Sale of Funeral and Cemetery Articles47.78.93ATECO Code Retail Sale of Adult Articles47.78.99ATECO Code Retail Sale of Other Non-Second-Hand Miscellaneous Products N.e.c.47.79.10ATECO Code Retail Sale of Second-Hand Books47.79.20ATECO Code Retail Sale of Antiques and Second-Hand Furniture47.79.31ATECO Code Retail Sale of Second-Hand Clothing47.79.32ATECO Code Retail Sale of Second-Hand Watches and Jewellery47.79.39ATECO Code Retail Sale of Other Second-Hand Articles N.e.c.47.81.10ATECO Code Retail Sale of Cars and Light Motor Vehicles47.81.20ATECO Code Retail Sale of Other Motor Vehicles47.82.00ATECO Code Retail Sale of Motor Vehicle Parts and Accessories47.83.10ATECO Code Retail Sale of Motorcycles47.83.20ATECO Code Retail Sale of Motorcycle Parts and Accessories47.91.10ATECO Code Intermediation Services for Non-Specialised Retail of Second-Hand Goods47.91.20ATECO Code Intermediation Services for Non-Specialised Retail of New Products47.92.10ATECO Code Intermediation Services for Specialised Retail of Food and Beverages47.92.21ATECO Code – Intermediation Services for Specialised Retail Trade of Second-Hand Motor Vehicles and Motorcycles47.92.22ATECO Code – Intermediation Services for Specialised Retail Trade of Second-Hand Motor Vehicle and Motorcycle Parts and Accessories47.92.29ATECO Code – Intermediation Services for Specialised Retail Trade of Other Second-Hand Goods47.92.31ATECO Code – Intermediation Services for Specialised Retail Trade of Motor Vehicles, Excluding Second-Hand Goods47.92.32ATECO Code – Intermediation Services for Specialised Retail Trade of Motor Vehicle Parts and Accessories, Excluding Second-Hand Goods47.92.33ATECO Code – Intermediation Services for Specialised Retail Trade of Motorcycles, Motorcycle Parts and Accessories, Excluding Second-Hand Goods47.92.34ATECO Code – Intermediation Services for Specialised Retail Trade of Household Appliances and Other Household Articles, Excluding Second-Hand Goods47.92.35ATECO Code – Intermediation Services for Specialised Retail Trade of Textile Products, Clothing and Footwear, Excluding Second-Hand Goods47.92.36ATECO Code – Intermediation Services for Specialised Retail Trade of Cosmetics and Perfumery Articles, Excluding Second-Hand Goods47.92.39ATECO Code – Intermediation Services for Specialised Retail Trade of New Products N.e.c.Frequently asked questions
What is the profitability coefficient in the flat-rate regime for wholesale trade?
For those who buy and resell goods on their own account — whether wholesale or retail — the coefficient is 40%: the 15% substitute tax (or 5% in the first five years) is calculated on 40% of receipts. For agents and business brokers who intermediate without purchasing the goods, the coefficient rises to 62%. You can calculate your taxes by entering your code and expected turnover.
Does anyone who registers a VAT number in trade enrol in the INPS commerciants' scheme?
Yes. Wholesalers, retailers and commercial agents all pay contributions to the INPS commerciants' scheme, with a rate of around 24.48% in 2025 and fixed contributions on the minimum income threshold (around €4,550 per year) payable even on low revenue. Under the flat-rate regime you can apply for a 35% reduction, and for new registrations in 2025 a 50% discount is available for the first three years. Commercial agents also pay into ENASARCO.
What is the difference between wholesale trade and intermediary activity?
A wholesaler buys goods, takes ownership of them and resells them to shops or other businesses. An intermediary (agent, broker, representative) brings together buyer and seller and earns a commission without ever owning the goods. This distinction determines the ATECO code to choose and the applicable flat-rate coefficient: 40% for buying and selling, 62% for intermediation.