Division 46: Wholesale trade

Section G, Wholesale and retail trade. 163 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 46Wholesale trade

    This division includes wholesale of physical goods on own account or on a fee or contract basis (commission trade) related to domestic (national) wholesale as well as international wholesale (import/export), including on the internet.

    Wholesale on own account means owning the goods traded until the ownership is transferred to the buyer. In the case of transit trade, the goods are commissioned by a buyer, but the agent owns the goods while they are in transit. However, both cases are classified the same way (groups 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9).

    This division includes wholesale on a fee or contract basis (group 46.1), specialised wholesale (groups 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8) and non-specialised wholesale (group 46.9); class 46.39 is an exception as it includes non-specialised wholesale of food, beverages and tobacco.

    The rules for defining specialised and non-specialised wholesale activities are described in the NACE/ATECO introductory guidelines.

    This division also includes:

    • wholesale of motor vehicles and motorcycles, and related parts, equipment and accessories
    • transit trade activities

    Excludes

    • trade of electricity, see 35.1535.15
    • trade of gaseous fuels for energy supply through mains, see 35.2335.23
    • rental and leasing of goods, see division 7777
    • packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.9282.92
  2. 46.1Wholesale on a fee or contract basis
    ISTAT explanatory notes ›

    This group includes intermediation service activities, in other words, the facilitation of transactions between sellers and buyers for the ordering of goods for a fee or commission without taking ownership of the goods intermediated, including:

    • activities of commission agents, commodity brokers and other wholesalers trading on the account of others without owning the intermediated goods at any time
    • activities of bringing sellers and buyers together
    • activities of undertaking commercial transactions on the account of a principal, including on the internet

    This group also includes:

    • activities of central purchasing units if they are only intermediaries and do not own the goods
    • activities of wholesale auctioneering houses for third-party goods, including internet wholesale auctions

    Excludes

    • wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • intermediation service activities for retail sale, see 47.947.9
    • intermediation service activities for real estate activities, see 68.3168.31
    • operation of websites providing searches for goods that link the customers to sellers, see the corresponding classes for intermediation service activities
    • activities of advertising, market research and public relations, see division 7373
  3. 46.11Activities of agents involved in the wholesale of agricultural raw materials, live animals, textile raw materials and semi-finished goods
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in the wholesale of food for pets, see 46.1746.17
    • wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
  4. 46.11.0Activities of agents involved in the wholesale of agricultural raw materials, live animals, textile raw materials and semi-finished goods
    ISTAT explanatory notes ›

    Implementation rule

    • The activities of agents involved in the wholesale of agricultural raw materials, live animals, textile raw materials and semi-finished goods are subdivided in activities of agents involved in the wholesale of agricultural raw materials, activities of agents involved in the wholesale of flowers and plants, activities of agents involved in the wholesale of live animals, activities of agents involved in the wholesale of textile raw materials and semi-finished goods.
  5. 46.11.01Activities of agents involved in the wholesale of agricultural raw materials
    From ATECO 2022: 46.11.01 Agenti e rappresentanti di materie prime agricole (in part) · 46.11.05 Procacciatori d'affari di materie prime agricole, animali vivi, materie prime e semilavorati tessili; pelli grezze (in part) · 46.11.06 Mediatori in materie prime agricole, materie prime e semilavorati tessili; pelli grezze (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in wholesale of livestock feed
  6. 46.11.02Activities of agents involved in the wholesale of flowers and plants
    From ATECO 2022: 46.11.02 Agenti e rappresentanti di fiori e piante (in part) · 46.11.05 Procacciatori d'affari di materie prime agricole, animali vivi, materie prime e semilavorati tessili; pelli grezze (in part) · 46.11.06 Mediatori in materie prime agricole, materie prime e semilavorati tessili; pelli grezze (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of flowers, plants, bulbs and seeds
    • activities of agents involved in the wholesale of cut flowers and flower buds
  7. 46.11.03Activities of agents involved in the wholesale of live animals
    From ATECO 2022: 46.11.03 Agenti e rappresentanti di animali vivi (in part) · 46.11.05 Procacciatori d'affari di materie prime agricole, animali vivi, materie prime e semilavorati tessili; pelli grezze (in part) · 46.11.07 Mediatori in animali vivi (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of live animals, e.g. buffaloes, sheep, goats, turkeys, horses
  8. 46.11.04Activities of agents involved in the wholesale of textile raw materials and semi-finished goods
    From ATECO 2022: 46.11.04 Agenti e rappresentanti di fibre tessili gregge e semilavorate; pelli grezze (in part) · 46.11.05 Procacciatori d'affari di materie prime agricole, animali vivi, materie prime e semilavorati tessili; pelli grezze (in part) · 46.11.06 Mediatori in materie prime agricole, materie prime e semilavorati tessili; pelli grezze (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of raw and semi-finished textile fibres
    • activities of agents involved in the wholesale of raw skins
    • activities of agents involved in wholesale auctions for fur skin
  9. 46.12Activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals
    ISTAT explanatory notes ›

    Excludes

  10. 46.12.0Activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of liquid and gaseous fuels, activities of agents involved in the wholesale of solid fuels, activities of agents involved in the wholesale of ores and metals, activities of agents involved in the wholesale of fertilisers and agrochemical products, and activities of agents involved in the wholesale of industrial chemicals.
  11. 46.12.01Activities of agents involved in the wholesale of liquid and gaseous fuels
    From ATECO 2022: 46.12.01 Agenti e rappresentanti di carburanti, gpl, gas in bombole e simili; lubrificanti (in part) · 46.12.06 Procacciatori d'affari di combustibili, minerali, metalli e prodotti chimici (in part) · 46.12.07 Mediatori in combustibili, minerali, metalli e prodotti chimici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of gas oils and lubricating petroleum oils
    • activities of agents involved in the wholesale of liquid biodiesel
    • activities of agents involved in the wholesale of bottled gaseous fuels
  12. 46.12.02Activities of agents involved in the wholesale of solid fuels
    From ATECO 2022: 46.12.02 Agenti e rappresentanti di combustibili solidi (in part) · 46.12.06 Procacciatori d'affari di combustibili, minerali, metalli e prodotti chimici (in part) · 46.12.07 Mediatori in combustibili, minerali, metalli e prodotti chimici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of hard coal
    • activities of agents involved in the wholesale of briquettes, ovoids and similar fuels manufactured from lignite
  13. 46.12.03Activities of agents involved in the wholesale of ores and metals
    From ATECO 2022: 46.12.03 Agenti e rappresentanti di minerali, metalli e prodotti semilavorati (in part) · 46.12.06 Procacciatori d'affari di combustibili, minerali, metalli e prodotti chimici (in part) · 46.12.07 Mediatori in combustibili, minerali, metalli e prodotti chimici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of ores and metals, e.g. ferroalloys, tubes and pipes of steel
  14. 46.12.04Activities of agents involved in the wholesale of fertilisers and agrochemical products
    From ATECO 2022: 46.12.05 Agenti e rappresentanti di prodotti chimici per l'agricoltura (inclusi i fertilizzanti) (in part) · 46.12.06 Procacciatori d'affari di combustibili, minerali, metalli e prodotti chimici (in part) · 46.12.07 Mediatori in combustibili, minerali, metalli e prodotti chimici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of pesticides (plant protection products)
  15. 46.12.05Activities of agents involved in the wholesale of industrial chemicals
    From ATECO 2022: 46.12.04 Agenti e rappresentanti di prodotti chimici per l'industria (in part) · 46.12.06 Procacciatori d'affari di combustibili, minerali, metalli e prodotti chimici (in part) · 46.12.07 Mediatori in combustibili, minerali, metalli e prodotti chimici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of industrial chemicals, e.g. paraffin wax other waxes, essential oils and chemical glues
  16. 46.13Activities of agents involved in the wholesale of timber and building materials
    ISTAT explanatory notes ›

    Excludes

  17. 46.13.0Activities of agents involved in the wholesale of timber and building materials
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of timber, activities of agents involved in the wholesale of paints, varnishes and lacquers, and activities of agents involved in the wholesale of other building materials.
  18. 46.13.01Activities of agents involved in the wholesale of timber
    From ATECO 2022: 46.13.01 Agenti e rappresentanti di legname, semilavorati in legno e legno artificiale (in part) · 46.13.04 Procacciatori d'affari di legname e materiali da costruzione (in part) · 46.13.05 Mediatori in legname e materiali da costruzione (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of timber and wooden semi-finished goods

    Also includes

    • activities of agents involved in the wholesale of pallets and wooden containers and their parts
  19. 46.13.02Activities of agents involved in the wholesale of paints, varnishes and lacquers
    From ATECO 2022: 46.13.02 Agenti e rappresentanti di materiale da costruzione (inclusi gli infissi e gli articoli igienico-sanitari); vetro piano (in part) · 46.13.04 Procacciatori d'affari di legname e materiali da costruzione (in part) · 46.13.05 Mediatori in legname e materiali da costruzione (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
  20. 46.13.03Activities of agents involved in the wholesale of other building materials
    From ATECO 2022: 46.13.02 Agenti e rappresentanti di materiale da costruzione (inclusi gli infissi e gli articoli igienico-sanitari); vetro piano (in part) · 46.13.03 Agenti e rappresentanti di apparecchi ed accessori per riscaldamento e condizionamento e altri prodotti similari (in part) · 46.13.04 Procacciatori d'affari di legname e materiali da costruzione (in part) · 46.13.05 Mediatori in legname e materiali da costruzione (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of doors and windows
    • activities of agents involved in the wholesale of flat glass

    Also includes

    • activities of agents involved in the wholesale of prefabricated buildings and building equipment
    • activities of agents involved in the wholesale of sanitary equipment
  21. 46.14Activities of agents involved in the wholesale of machinery, industrial equipment, ships and aircraft
    ISTAT explanatory notes ›

    Excludes

    • activities of commission agents for motor vehicles and motorcycles, see 46.1846.18
    • activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 46.1846.18
    • wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • wholesale of boats, see 46.6446.64
    • retail sale of boats, see 47.6347.63
    • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
    • rental of pleasure boats and sailing boats with crew, see 50.10, 50.3050.1050.30
    • intermediation service activities for freight transportation, see 52.3152.31
    • intermediation service activities for passenger transportation, see 52.3252.32
    • rental and leasing of pleasure boats without operator, see 77.2177.21
    • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.5277.52
  22. 46.14.0Activities of agents involved in the wholesale of machinery, industrial equipment, ships and aircraft
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of machinery and industrial equipment for use in industry and trade, activities of agents involved in the wholesale of machinery and industrial equipment for use in construction, activities of agents involved in the wholesale of office machinery, computers and communication equipment, activities of agents involved in the wholesale of agricultural equipment, and activities of agents involved in the wholesale of ships and aircraft.
  23. 46.14.01Activities of agents involved in the wholesale of machinery and industrial equipment for use in industry and trade
    From ATECO 2022: 46.13.03 Agenti e rappresentanti di apparecchi ed accessori per riscaldamento e condizionamento e altri prodotti similari (in part) · 46.14.01 Agenti e rappresentanti di macchine, attrezzature ed impianti per l'industria ed il commercio; materiale e apparecchi elettrici ed elettronici per uso non domestico (in part) · 46.14.06 Procacciatori d'affari di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.07 Mediatori in macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.18.32 Agenti e rappresentanti di prodotti sanitari ed apparecchi medicali, chirurgici e ortopedici; apparecchi per centri di estetica (in part) · 46.18.34 Procacciatori d'affari di prodotti farmaceutici e di cosmetici (in part) · 46.18.35 Mediatori in prodotti farmaceutici e cosmetici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of machinery and industrial equipment:
      • for use in industry
      • for use in trade
    • activities of agents involved in the wholesale of heating, ventilation and air conditioning equipment, for non-domestic use

    Also includes

    • activities of agents involved in the wholesale of equipment for solariums and beauty centres
    • activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for non-domestic use
    • activities of agents involved in the wholesale of brooms and brushes for non-domestic use
  24. 46.14.02Activities of agents involved in the wholesale of machinery and industrial equipment for use in construction
    From ATECO 2022: 46.14.02 Agenti e rappresentanti di macchine per costruzioni edili e stradali (in part) · 46.14.06 Procacciatori d'affari di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.07 Mediatori in macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of machinery and industrial equipment:
      • for use in construction, including the construction of roads and motorways
  25. 46.14.03Activities of agents involved in the wholesale of office machinery, computers and communication equipment
    From ATECO 2022: 46.14.03 Agenti e rappresentanti di macchine, attrezzature per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.06 Procacciatori d'affari di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.07 Mediatori in macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of office machinery and computers
    • activities of agents involved in the wholesale of peripheral equipment
    • activities of agents involved in the wholesale of telephone and communication equipment, including mobile telephones, modems, etc.
  26. 46.14.04Activities of agents involved in the wholesale of agricultural equipment
    From ATECO 2022: 46.14.04 Agenti e rappresentanti di macchine ed attrezzature per uso agricolo (inclusi i trattori) (in part) · 46.14.06 Procacciatori d'affari di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.07 Mediatori in macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • activities of agents involved in the wholesale of agricultural equipment, including tractors
  27. 46.14.05Activities of agents involved in the wholesale of ships and aircraft
    From ATECO 2022: 46.14.05 Agenti e rappresentanti di navi, aeromobili e altri veicoli (esclusi autoveicoli, motocicli, ciclomotori e biciclette) (in part) · 46.14.06 Procacciatori d'affari di macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 46.14.07 Mediatori in macchinari, impianti industriali, navi e aeromobili, macchine agricole, macchine per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of ships and aircraft

    Also includes

    • activities of agents involved in the wholesale of yachts and recreational boats
  28. 46.15Activities of agents involved in the wholesale of furniture, household goods, hardware and ironmongery
    ISTAT explanatory notes ›

    Excludes

  29. 46.15.0Activities of agents involved in the wholesale of furniture, household goods, hardware and ironmongery
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of furniture made of wood, metal and plastic, activities of agents involved in the wholesale of furniture made of other materials and of home furnishings, activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment, activities of agents involved in the wholesale of other household goods, and activities of agents involved in the wholesale of hardware and ironmongery.
  30. 46.15.01Activities of agents involved in the wholesale of furniture made of wood, metal and plastic
    From ATECO 2022: 46.15.01 Agenti e rappresentanti di mobili in legno, metallo e materie plastiche (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of office furniture and furniture for shops made of wood, metal and plastic
  31. 46.15.02Activities of agents involved in the wholesale of furniture made of other materials and of home furnishings
    From ATECO 2022: 46.15.05 Agenti e rappresentanti di mobili e oggetti di arredamento per la casa in canna, vimini, giunco, sughero, paglia; scope, spazzole, cesti e simili (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 46.16.07 Agenti e rappresentanti di articoli tessili per la casa, tappeti, stuoie e materassi (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of furniture made of cane, wicker, rush, cork and straw
    • activities of agents involved in the wholesale of home furnishings
    • activities of agents involved in the wholesale of mattresses and mattress supports
  32. 46.15.03Activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment
    From ATECO 2022: 46.13.03 Agenti e rappresentanti di apparecchi ed accessori per riscaldamento e condizionamento e altri prodotti similari (in part) · 46.15.03 Agenti e rappresentanti di articoli casalinghi, porcellane, articoli in vetro eccetera (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 46.18.21 Agenti e rappresentanti di elettronica di consumo audio e video, materiale elettrico per uso domestico (in part) · 46.18.22 Agenti e rappresentanti di apparecchi elettrodomestici (in part) · 46.18.23 Procacciatori d'affari di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 46.18.24 Mediatori in elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment

    Also includes

    • activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for domestic use
  33. 46.15.04Activities of agents involved in the wholesale of other household goods
    From ATECO 2022: 46.15.03 Agenti e rappresentanti di articoli casalinghi, porcellane, articoli in vetro eccetera (in part) · 46.15.05 Agenti e rappresentanti di mobili e oggetti di arredamento per la casa in canna, vimini, giunco, sughero, paglia; scope, spazzole, cesti e simili (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 46.18.22 Agenti e rappresentanti di apparecchi elettrodomestici (in part) · 46.18.23 Procacciatori d'affari di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 46.18.24 Mediatori in elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of chinaware and glassware
    • activities of agents involved in the wholesale of dish washing machines, cloth washing and drying machines, of the household type
    • activities of agents involved in the wholesale of refrigerators and freezers, of the household type
  34. 46.15.05Activities of agents involved in the wholesale of hardware and ironmongery
    From ATECO 2022: 46.15.02 Agenti e rappresentanti di articoli di ferramenta e di bricolage (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools)
    • activities of agents involved in the wholesale of bolts and screws
  35. 46.16Activities of agents involved in the wholesale of textiles, clothing, fur, footwear and leather goods
    ISTAT explanatory notes ›

    Excludes

  36. 46.16.0Activities of agents involved in the wholesale of textiles, clothing, fur, footwear and leather goods
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of apparel and furnishing fabrics, activities of agents involved in the wholesale of home textile goods and carpets, activities of agents involved in the wholesale of shirts, underwear and similar products, activities of agents involved in the wholesale of other clothing and clothing accessories, activities of agents involved in the wholesale of fur, activities of agents involved in the wholesale of footwear, and activities of agents involved in the wholesale of leather goods and travel accessories.
  37. 46.16.01Activities of agents involved in the wholesale of apparel and furnishing fabrics
    From ATECO 2022: 46.16.03 Agenti e rappresentanti di tessuti per abbigliamento ed arredamento (incluse merceria e passamaneria) (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of fabrics

    Also includes

    • activities of agents involved in the wholesale of basic materials for rug, tapestry or embroidery making
    • activities of agents involved in the wholesale of haberdashery: needles, sewing thread, etc.
  38. 46.16.02Activities of agents involved in the wholesale of home textile goods and carpets
    From ATECO 2022: 46.16.07 Agenti e rappresentanti di articoli tessili per la casa, tappeti, stuoie e materassi (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of blankets and travelling rugs
    • activities of agents involved in the wholesale of carpets
  39. 46.16.03Activities of agents involved in the wholesale of shirts, underwear and similar products
    From ATECO 2022: 46.16.04 Agenti e rappresentanti di camicie, biancheria e maglieria intima (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of shirts
    • activities of agents involved in the wholesale of underwear for adults, babies and children
  40. 46.16.04Activities of agents involved in the wholesale of other clothing and clothing accessories
    From ATECO 2022: 46.16.01 Agenti e rappresentanti di vestiario ed accessori di abbigliamento (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of gloves, belts, ties, etc.
  41. 46.16.05Activities of agents involved in the wholesale of fur
    From ATECO 2022: 46.16.02 Agenti e rappresentanti di pellicce (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of raw and processed fur skins
  42. 46.16.06Activities of agents involved in the wholesale of footwear
    From ATECO 2022: 46.16.05 Agenti e rappresentanti di calzature ed accessori (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of footwear, including boots and sandals
  43. 46.16.07Activities of agents involved in the wholesale of leather goods and travel accessories
    From ATECO 2022: 46.16.06 Agenti e rappresentanti di pelletteria, valige ed articoli da viaggio (in part) · 46.16.08 Procacciatori d'affari di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 46.16.09 Mediatori in prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of handbags and travel accessories
    • activities of agents involved in the wholesale of saddlery and harness for any animal
  44. 46.17Activities of agents involved in the wholesale of food, beverages and tobacco
    ISTAT explanatory notes ›

    Excludes

  45. 46.17.0Activities of agents involved in the wholesale of food, beverages and tobacco
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of agents involved in the wholesale of fruit and vegetables, activities of agents involved in the wholesale of meat and meat products, activities of agents involved in the wholesale of fish and fish products, activities of agents involved in the wholesale of milk and dairy products, activities of agents involved in the wholesale of edible oils and fats, activities of agents involved in the wholesale of beverages, and activities of agents involved in the wholesale of other food and tobacco.
  46. 46.17.01Activities of agents involved in the wholesale of fruit and vegetables
    From ATECO 2022: 46.17.01 Agenti e rappresentanti di prodotti ortofrutticoli freschi, congelati e surgelati (in part) · 46.17.07 Agenti e rappresentanti di altri prodotti alimentari (incluse le uova e gli alimenti per gli animali domestici); tabacco (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fruit and vegetables
  47. 46.17.02Activities of agents involved in the wholesale of meat and meat products
    From ATECO 2022: 46.17.02 Agenti e rappresentanti di carni fresche, congelate, surgelate, conservate e secche; salumi (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried meat
    • activities of agents involved in the wholesale of charcuterie and other meat products
  48. 46.17.03Activities of agents involved in the wholesale of fish and fish products
    From ATECO 2022: 46.17.06 Agenti e rappresentanti di prodotti ittici freschi, congelati, surgelati, conservati e secchi (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fish
  49. 46.17.04Activities of agents involved in the wholesale of milk and dairy products
    From ATECO 2022: 46.17.03 Agenti e rappresentanti di latte, burro e formaggi (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of powdered milk
    • activities of agents involved in the wholesale of dairy products, e.g. cheese, butter and yoghurt
  50. 46.17.05Activities of agents involved in the wholesale of edible oils and fats
    From ATECO 2022: 46.17.04 Agenti e rappresentanti di oli e grassi alimentari: olio d'oliva e di semi, margarina ed altri prodotti similari (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of olive and seed oil, margarine and other similar products
  51. 46.17.06Activities of agents involved in the wholesale of beverages
    From ATECO 2022: 46.17.05 Agenti e rappresentanti di bevande e prodotti similari (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of alcohol-based drinks and non-alcoholic beverages
    • activities of agents involved in the wholesale of natural mineral waters and other bottled waters
  52. 46.17.07Activities of agents involved in the wholesale of other food and tobacco
    From ATECO 2022: 46.17.07 Agenti e rappresentanti di altri prodotti alimentari (incluse le uova e gli alimenti per gli animali domestici); tabacco (in part) · 46.17.08 Procacciatori d'affari di prodotti alimentari, bevande e tabacco (in part) · 46.17.09 Mediatori in prodotti alimentari, bevande e tabacco (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of food supplements for human consumption
    • activities of agents involved in the wholesale of eggs

    Also includes

    • activities of agents involved in the wholesale of food for pets
    • activities of agents involved in the wholesale of food supplements for animal consumption
  53. 46.18Activities of agents involved in the wholesale of other particular products
    ISTAT explanatory notes ›

    Excludes

    • wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • waste trade activities as wholesalers, see 46.8746.87
    • activities of insurance agents, see 66.2266.22
    • activities of real estate agents, see 68.3168.31
    • activities of sale representatives, for promotion purposes, see 73.3073.30
  54. 46.18.1Activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials
  55. 46.18.11Activities of agents involved in the wholesale of pharmaceutical goods
    From ATECO 2022: 46.18.31 Agenti e rappresentanti di prodotti farmaceutici; prodotti di erboristeria per uso medico (in part) · 46.18.34 Procacciatori d'affari di prodotti farmaceutici e di cosmetici (in part) · 46.18.35 Mediatori in prodotti farmaceutici e cosmetici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials
  56. 46.18.12Activities of agents involved in the wholesale of medical goods
    From ATECO 2022: 46.18.32 Agenti e rappresentanti di prodotti sanitari ed apparecchi medicali, chirurgici e ortopedici; apparecchi per centri di estetica (in part) · 46.18.34 Procacciatori d'affari di prodotti farmaceutici e di cosmetici (in part) · 46.18.35 Mediatori in prodotti farmaceutici e cosmetici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of medical goods
    • activities of agents involved in the wholesale of orthopaedic goods
    • activities of agents involved in the wholesale of pacemakers and hearing aids
    • activities of agents involved in the wholesale of instruments and appliances used in dental treatment
    • activities of agents involved in the wholesale of artificial teeth and artificial parts of the body
    • activities of agents involved in the wholesale of medical, surgical or laboratory sterilisers
    • activities of agents involved in the wholesale of medical, surgical, dental or veterinary furniture
  57. 46.18.13Activities of agents involved in the wholesale of perfumery and toilet articles
    From ATECO 2022: 46.18.33 Agenti e rappresentanti di prodotti di profumeria e di cosmetica (inclusi articoli per parrucchieri); prodotti di erboristeria per uso cosmetico (in part) · 46.18.34 Procacciatori d'affari di prodotti farmaceutici e di cosmetici (in part) · 46.18.35 Mediatori in prodotti farmaceutici e cosmetici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of perfumery and toilet articles
    • activities of agents involved in the wholesale of cosmetics
    • activities of agents involved in the wholesale of shampoos, hair lacquers, preparations for permanent waving or straightening, lotions and other preparations for use on the hair
    • activities of agents involved in the wholesale of beauty, make-up or skin-care preparations, including suntan preparations
  58. 46.18.14Activities of agents involved in the wholesale of cleaning materials
    From ATECO 2022: 46.18.94 Agenti e rappresentanti di saponi, detersivi, candele e prodotti simili (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of cleaning materials
    • activities of agents involved in the wholesale of soaps and detergents

    Excludes

    • activities of agents involved in the wholesale of brooms and brushes for domestic use, see 46.18.9946.18.99
  59. 46.18.2Activities of agents involved in the wholesale of games and toys, sports goods, watches, clocks and jewellery, photographic and optical equipment
  60. 46.18.21Activities of agents involved in the wholesale of games and toys
    From ATECO 2022: 46.18.95 Agenti e rappresentanti di giocattoli (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of games and toys
  61. 46.18.22Activities of agents involved in the wholesale of bicycles
    From ATECO 2022: 46.18.91 Agenti e rappresentanti di attrezzature sportive; biciclette (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of bicycles
  62. 46.18.23Activities of agents involved in the wholesale of other sports goods
    From ATECO 2022: 46.18.91 Agenti e rappresentanti di attrezzature sportive; biciclette (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of sports goods (excluding bicycles)
    • activities of agents involved in the wholesale of sailboards, surfboards and waterskis
  63. 46.18.24Activities of agents involved in the wholesale of watches, clocks and jewellery
    From ATECO 2022: 46.18.92 Agenti e rappresentanti di orologi, oggetti e semilavorati per gioielleria e oreficeria (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of watches, clocks and jewellery
    • activities of agents involved in the wholesale of silverware articles
  64. 46.18.25Activities of agents involved in the wholesale of imitation jewellery
    From ATECO 2022: 46.18.96 Agenti e rappresentanti di chincaglieria e bigiotteria (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of imitation jewellery, e.g. rings, bracelets, necklaces, brooches, earrings
  65. 46.18.26Activities of agents involved in the wholesale of photographic and optical equipment
    From ATECO 2022: 46.18.93 Agenti e rappresentanti di articoli fotografici, ottici e prodotti simili; strumenti scientifici e per laboratori di analisi (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of photographic and optical equipment
    • activities of agents involved in the wholesale of telescopes, microscopes, binoculars
  66. 46.18.3Activities of agents involved in the wholesale of books, newspapers, magazines and stationery
    ISTAT explanatory notes ›

    Excludes

    • wholesale of books, magazines and newspapers, see 46.49.246.49.2
  67. 46.18.31Activities of agents involved in the wholesale of books
    From ATECO 2022: 46.18.12 Agenti e rappresentanti di libri e altre pubblicazioni (incluso i relativi abbonamenti) (in part) · 46.18.13 Procacciatori d'affari di prodotti di carta, cancelleria, libri (in part) · 46.18.14 Mediatori in prodotti di carta, cancelleria, libri (in part) · 82.99.20 Agenzie di distribuzione di libri, giornali e riviste (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of books
  68. 46.18.32Activities of agents involved in the wholesale of newspapers and magazines
    From ATECO 2022: 46.18.12 Agenti e rappresentanti di libri e altre pubblicazioni (incluso i relativi abbonamenti) (in part) · 46.18.13 Procacciatori d'affari di prodotti di carta, cancelleria, libri (in part) · 46.18.14 Mediatori in prodotti di carta, cancelleria, libri (in part) · 82.99.20 Agenzie di distribuzione di libri, giornali e riviste (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of newspapers and magazines

    Implementation rule

    • In this subcategory are classified activities of national and local distributors of newspapers and magazines operating on the basis of consignment contracts (attempted sale), and the collection of unsold newspapers and magazines by the distributors themselves.
  69. 46.18.33Activities of agents involved in the wholesale of stationery
    From ATECO 2022: 46.18.11 Agenti e rappresentanti di carta e cartone (esclusi gli imballaggi); articoli di cartoleria e cancelleria (in part) · 46.18.13 Procacciatori d'affari di prodotti di carta, cancelleria, libri (in part) · 46.18.14 Mediatori in prodotti di carta, cancelleria, libri (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of stationery
    • activities of agents involved in the wholesale of paper and paperboard
  70. 46.18.4Activities of agents involved in the wholesale of cars, other motor vehicles and motorcycles
    ISTAT explanatory notes ›

    This category includes the activities of agents involved in the wholesale of cars, other motor vehicles and motorcycles.

    It includes also activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles.

  71. 46.18.41Activities of agents involved in the wholesale of cars and light motor vehicles
    From ATECO 2022: 45.11.01 Commercio all'ingrosso e al dettaglio di autovetture e di autoveicoli leggeri (in part) · 45.11.02 Intermediari del commercio di autovetture e di autoveicoli leggeri (incluse le agenzie di compravendita) (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of cars and light motor vehicles

    Implementation rule

    • These motor vehicles include electric vehicles.
  72. 46.18.42Activities of agents involved in the wholesale of other motor vehicles
    From ATECO 2022: 45.19.02 Intermediari del commercio di altri autoveicoli (incluse le agenzie di compravendita) (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes)

    Implementation rule

    • These motor vehicles include electric vehicles.
  73. 46.18.43Activities of agents involved in the wholesale of parts and accessories for motor vehicles
    From ATECO 2022: 45.31.02 Intermediari del commercio di parti ed accessori di autoveicoli (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of motor vehicle parts and accessories
  74. 46.18.44Activities of agents involved in the wholesale of motorcycles
    From ATECO 2022: 45.40.12 Intermediari del commercio di motocicli e ciclomotori (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of motorcycles (including mopeds), motorised personal transport devices

    Implementation rule

    • These motor vehicles include electric vehicles.
  75. 46.18.45Activities of agents involved in the wholesale of parts and accessories for motorcycles
    From ATECO 2022: 45.40.22 Intermediari del commercio di parti ed accessori di motocicli e ciclomotori (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of parts and accessories for motorcycles
    • activities of agents involved in the wholesale of parts and accessories for motorised personal transport devices
  76. 46.18.46Activities of agents involved in the wholesale of rolling stock and parts and accessories for rolling stock
    From ATECO 2022: 46.18.97 Agenti e rappresentanti di altri prodotti non alimentari n.c.a. (inclusi gli imballaggi e gli articoli antinfortunistici, antincendio e pubblicitari) (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of rolling stock
    • activities of agents involved in the wholesale of parts and accessories for rolling stock
  77. 46.18.5Activities of agents involved in the wholesale of audio and video equipment
  78. 46.18.50Activities of agents involved in the wholesale of audio and video equipment
    From ATECO 2022: 46.18.21 Agenti e rappresentanti di elettronica di consumo audio e video, materiale elettrico per uso domestico (in part) · 46.18.23 Procacciatori d'affari di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 46.18.24 Mediatori in elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of radio equipment
    • activities of agents involved in the wholesale of televisions
    • activities of agents involved in the wholesale of recording media players and recorders
  79. 46.18.9Activities of agents involved in the wholesale of other particular products n.e.c.
  80. 46.18.91Activities of agents involved in the wholesale of waste
    From ATECO 2022: 39.00.09 Altre attività di risanamento e altri servizi di gestione dei rifiuti (in part) · 46.18.97 Agenti e rappresentanti di altri prodotti non alimentari n.c.a. (inclusi gli imballaggi e gli articoli antinfortunistici, antincendio e pubblicitari) (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of waste
    • waste trade activities as agents
  81. 46.18.92Activities of agents involved in the wholesale of wall and floor coverings
    From ATECO 2022: 46.15.04 Agenti e rappresentanti di vernici, carte da parati, stucchi e cornici decorativi (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of wallpaper and similar wall coverings
    • activities of agents involved in the wholesale of linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, e.g. vinyl
  82. 46.18.93Activities of agents involved in the wholesale of musical instruments
    From ATECO 2022: 46.18.97 Agenti e rappresentanti di altri prodotti non alimentari n.c.a. (inclusi gli imballaggi e gli articoli antinfortunistici, antincendio e pubblicitari) (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of musical instruments
  83. 46.18.99Activities of agents involved in the wholesale of other various particular products n.e.c.
    From ATECO 2022: 46.15.05 Agenti e rappresentanti di mobili e oggetti di arredamento per la casa in canna, vimini, giunco, sughero, paglia; scope, spazzole, cesti e simili (in part) · 46.15.06 Procacciatori d'affari di mobili, articoli per la casa e ferramenta (in part) · 46.15.07 Mediatori in mobili, articoli per la casa e ferramenta (in part) · 46.18.94 Agenti e rappresentanti di saponi, detersivi, candele e prodotti simili (in part) · 46.18.97 Agenti e rappresentanti di altri prodotti non alimentari n.c.a. (inclusi gli imballaggi e gli articoli antinfortunistici, antincendio e pubblicitari) (in part) · 46.18.98 Procacciatori d'affari di attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 46.18.99 Mediatori in attrezzature sportive, biciclette e altri prodotti n.c.a. (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of agents involved in the wholesale of candles
    • activities of agents involved in the wholesale of brooms and brushes for domestic use
  84. 46.19Activities of agents involved in non-specialised wholesale
    ISTAT explanatory notes ›

    Excludes

    • wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of commission agents who assume ownership of the goods, even if they are acting in the name of a third party, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.946.246.346.446.546.646.746.846.9
    • activities of real estate agents, see 68.3168.31
    • activities of agents involved in the sale of services for goods (transport, insurance, advertising), see relevant NACE classes according to that particular service
  85. 46.19.0Activities of agents involved in non-specialised wholesale
  86. 46.19.00Activities of agents involved in non-specialised wholesale
    From ATECO 2022: 46.19.01 Agenti e rappresentanti di vari prodotti senza prevalenza di alcuno (in part) · 46.19.02 Procacciatori d'affari di vari prodotti senza prevalenza di alcuno (in part) · 46.19.03 Mediatori in vari prodotti senza prevalenza di alcuno (in part) · 46.19.04 Gruppi di acquisto; mandatari agli acquisti; buyer (in part) · 82.99.99 Altri servizi di sostegno alle imprese n.c.a. (in part)
  87. 46.2Wholesale of agricultural raw materials and live animals
    ISTAT explanatory notes ›

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
  88. 46.21Wholesale of grain, unmanufactured tobacco, seeds and animal feeds
    ISTAT explanatory notes ›

    Excludes

    • wholesale of seeds of flowers and plants, see 46.2246.22
    • wholesale of food for pets, see 46.3846.38
    • wholesale of fertilisers and agrochemical products, see 46.8546.85
    • wholesale of textile fibres, see 46.8646.86
  89. 46.21.1Wholesale of grains
  90. 46.21.10Wholesale of grains
    From ATECO 2022: 46.21.10 Commercio all'ingrosso di cereali e legumi secchi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of grains
    • wholesale of pulses (dried leguminous vegetables) for sowing
  91. 46.21.2Wholesale of unmanufactured tobacco, seeds and animal feeds
  92. 46.21.21Wholesale of unmanufactured tobacco
    From ATECO 2022: 46.21.21 Commercio all'ingrosso di tabacco grezzo (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of unmanufactured tobacco
  93. 46.21.22Wholesale of seeds and animal feeds
    From ATECO 2022: 46.21.22 Commercio all'ingrosso di sementi e alimenti per il bestiame (mangimi), piante officinali, semi oleosi, patate da semina (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of seeds for planting
    • wholesale of oleaginous fruits
    • wholesale of livestock feed and agricultural raw materials
    • wholesale of officinal plants (excluding bulk officinal plants)
  94. 46.22Wholesale of flowers and plants
  95. 46.22.0Wholesale of flowers and plants
  96. 46.22.00Wholesale of flowers and plants
    From ATECO 2022: 46.22.00 Commercio all'ingrosso di fiori e piante (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of flowers, plants and bulbs
    • wholesale of seeds of flowers and plants
  97. 46.23Wholesale of live animals
  98. 46.23.0Wholesale of live animals
  99. 46.23.00Wholesale of live animals
    From ATECO 2022: 46.23.00 Commercio all'ingrosso di animali vivi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of pets
    • wholesale of other live animals
  100. 46.24Wholesale of hides, skins and leather
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in wholesale auctions for fur skin, see 46.1146.11
  101. 46.24.0Wholesale of hides, skins and leather
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in wholesale of fur skins and wholesale of other hides and leather, other than fur skins.
  102. 46.24.01Wholesale of fur skins
    From ATECO 2022: 46.24.20 Commercio all'ingrosso di pelli gregge e lavorate per pellicceria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of raw and processed fur skins
  103. 46.24.02Wholesale of other hides and leather, other than fur skins
    From ATECO 2022: 46.24.10 Commercio all'ingrosso di cuoio e pelli gregge e lavorate (escluse le pelli per pellicceria) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of leather, raw and processed hides (excluding fur skins)
  104. 46.3Wholesale of food, beverages and tobacco
    ISTAT explanatory notes ›

    This group includes the specialised and non-specialised wholesale of fresh, preserved and frozen food, beverages and tobacco.

    This group includes wholesale activities involving different types of customers including retailers, economic units that provide accommodation and food service activities classified in section I (e.g. hotels and restaurants), schools, prisons, units providing residential care and assistance services etc.

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
  105. 46.31Wholesale of fruit and vegetables
    ISTAT explanatory notes ›

    Excludes

    • wholesale of fruit and vegetable juices, see 46.3446.34
    • wholesale of ready-made meals, see 46.3846.38
  106. 46.31.1Wholesale of fresh fruit and vegetables
  107. 46.31.10Wholesale of fresh fruit and vegetables
    From ATECO 2022: 46.31.10 Commercio all'ingrosso di frutta e ortaggi freschi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fresh fruit and vegetables
    • wholesale of fresh legumes

    Also includes

    • wholesale of fresh mushrooms
    • wholesale of fresh potatoes
  108. 46.31.2Wholesale of preserved or frozen fruit and vegetables
  109. 46.31.20Wholesale of preserved or frozen fruit and vegetables
    From ATECO 2022: 46.31.20 Commercio all'ingrosso di frutta e ortaggi conservati (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of dried fruit and vegetables
    • wholesale of preserved fruit and vegetables
    • wholesale of frozen fruit and vegetables
    • wholesale of preserved or frozen legumes

    Also includes

    • wholesale of preserved or frozen mushrooms
    • wholesale of preserved or frozen potatoes
  110. 46.32Wholesale of meat, meat products, fish and fish products
    ISTAT explanatory notes ›

    Excludes

    • wholesale of livestock feed, see 46.2146.21
    • wholesale of ready-made meals, see 46.3846.38
    • wholesale of food for pets, see 46.3846.38
  111. 46.32.1Wholesale of meat
  112. 46.32.11Wholesale of fresh meat
    From ATECO 2022: 46.32.10 Commercio all'ingrosso di carne fresca, congelata e surgelata (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fresh meat
    • wholesale of fresh poultry and game meat

    Also includes

    • wholesale of fresh snails
  113. 46.32.12Wholesale of frozen or preserved meat
    From ATECO 2022: 46.32.10 Commercio all'ingrosso di carne fresca, congelata e surgelata (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of preserved or frozen meat
    • wholesale of preserved or frozen poultry and game meat

    Also includes

    • wholesale of preserved or frozen snails
  114. 46.32.2Wholesale of charcuterie and other meat products
  115. 46.32.20Wholesale of charcuterie and other meat products
    From ATECO 2022: 46.32.20 Commercio all'ingrosso di prodotti di salumeria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of meat products

    Also includes

    • wholesale of tripe, delicatessen (charcuterie), salted meat
  116. 46.32.3Wholesale of fish
  117. 46.32.31Wholesale of fresh fish
    From ATECO 2022: 46.38.10 Commercio all'ingrosso di prodotti della pesca freschi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fresh fish, crustaceous and molluscs
    • wholesale of fresh seafood

    Also includes

    • wholesale of fresh algae and seaweeds
  118. 46.32.32Wholesale of preserved or frozen fish and fish products
    From ATECO 2022: 46.38.20 Commercio all'ingrosso di prodotti della pesca congelati, surgelati, conservati, secchi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of preserved or frozen fish and fish products
    • wholesale of preserved or frozen crustaceous and molluscs
    • wholesale of preserved or frozen seafood

    Also includes

    • wholesale of preserved or frozen algae and seaweeds
    • wholesale of dried fish
  119. 46.33Wholesale of dairy products, eggs and edible oils and fats
  120. 46.33.1Wholesale of dairy products and eggs
  121. 46.33.10Wholesale of dairy products and eggs
    From ATECO 2022: 46.33.10 Commercio all'ingrosso di prodotti lattiero-caseari e di uova (in part) · 46.36.00 Commercio all'ingrosso di zucchero, cioccolato, dolciumi e prodotti da forno (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of dairy products
    • wholesale of eggs and egg products

    Also includes

    • wholesale of powdered milk
    • wholesale of ice creams and sorbets
  122. 46.33.2Wholesale of edible oils and fats
  123. 46.33.20Wholesale of edible oils and fats
    From ATECO 2022: 46.33.20 Commercio all'ingrosso di oli e grassi alimentari di origine vegetale o animale (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of edible oils and fats of animal or vegetable origin
  124. 46.34Wholesale of beverages
    ISTAT explanatory notes ›

    Excludes

    • blending of wine, distilled spirits and other beverages (in order to make a new product), see 11.01, 11.02, 11.0711.0111.0211.07
  125. 46.34.1Wholesale of alcoholic beverages
  126. 46.34.10Wholesale of alcoholic beverages
    From ATECO 2022: 46.34.10 Commercio all'ingrosso di bevande alcoliche (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of alcoholic beverages
    • wholesale of grape must
    • wholesale of prepared alcoholic beverages in cans or bottles

    Also includes

    • buying of wine in bulk and bottling without transformation
  127. 46.34.2Wholesale of non-alcoholic beverages
  128. 46.34.20Wholesale of non-alcoholic beverages
    From ATECO 2022: 46.34.20 Commercio all'ingrosso di bevande non alcoliche (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of non-alcoholic beverages
    • wholesale of fruit and vegetable juices
    • wholesale of prepared non-alcoholic beverages in cans or bottles

    Also includes

    • wholesale of non-alcoholic wine and beer
  129. 46.35Wholesale of tobacco products
    ISTAT explanatory notes ›

    Excludes

    • wholesale of e-liquids for electronic cigarettes, see 46.8546.85
  130. 46.35.0Wholesale of tobacco products
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in wholesale of electronic cigarettes and wholesale of tobacco products n.e.c.
  131. 46.35.01Wholesale of electronic cigarettes
    From ATECO 2022: 46.35.00 Commercio all'ingrosso di prodotti del tabacco (in part) · 46.49.90 Commercio all'ingrosso di vari prodotti di consumo non alimentare n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • wholesale of electronic cigarettes (vapes)
  132. 46.35.09Wholesale of tobacco products n.e.c.
    From ATECO 2022: 46.35.00 Commercio all'ingrosso di prodotti del tabacco (in part) · 46.49.90 Commercio all'ingrosso di vari prodotti di consumo non alimentare n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.
  133. 46.36Wholesale of sugar, chocolate and sugar confectionery
    ISTAT explanatory notes ›

    Excludes

    • wholesale of ice cream, see 46.3346.33
  134. 46.36.0Wholesale of sugar, chocolate and sugar confectionery
  135. 46.36.00Wholesale of sugar, chocolate and sugar confectionery
    From ATECO 2022: 46.36.00 Commercio all'ingrosso di zucchero, cioccolato, dolciumi e prodotti da forno (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of sugar, including sugar cubes, molasses, sugar confectionery and chocolate
    • wholesale of bakery products

    Also includes

    • wholesale of chocolate puddings, sweet flan puddings and crème caramel puddings
  136. 46.37Wholesale of coffee, tea, cocoa and spices
    ISTAT explanatory notes ›

    Excludes

    • processing of tea and coffee, see 10.8310.83
    • wholesale of prepared beverages in cans or bottles, see 46.3446.34
  137. 46.37.0Wholesale of coffee, tea, cocoa and spices
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in wholesale of coffee and wholesale of tea, cocoa and spices.
  138. 46.37.01Wholesale of coffee
    From ATECO 2022: 46.37.01 Commercio all'ingrosso di caffè (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of decaffeinated coffee
    • wholesale of roasted coffee
    • wholesale of coffee filled in bags, pads or capsules
  139. 46.37.02Wholesale of tea, cocoa and spices
    From ATECO 2022: 46.37.02 Commercio all'ingrosso di tè, cacao e spezie (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of chamomile and other products for brewing infusions
    • wholesale of cocoa powder
    • wholesale of processed cinnamon (canella) and other processed spices
  140. 46.38Wholesale of other food
    ISTAT explanatory notes ›

    This class includes other specialised wholesale of food not already classified in the previous classes 46.31, 46.32, 46.33, 46.34, 46.35, 46.36, 46.37 (for example, wholesale of salt, vinegar, flour, yeast, honey).

    Excludes

    • wholesale of livestock feed, see 46.2146.21
  141. 46.38.0Wholesale of other food
  142. 46.38.00Wholesale of other food
    From ATECO 2022: 46.38.30 Commercio all'ingrosso di pasti e piatti pronti (in part) · 46.38.90 Commercio all'ingrosso di altri prodotti alimentari (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of ready-made meals
    • wholesale of homogenised food preparations and dietetic food
    • wholesale of food for pets
    • wholesale of food supplements for human consumption
    • wholesale of insects (e.g. crickets) which are processed and ready-to-eat
    • wholesale of food pastes
  143. 46.39Non-specialised wholesale of food, beverages and tobacco
    ISTAT explanatory notes ›

    This class includes the wholesale of food, beverages and tobacco products sold in five or more classes of group 46.3. If the products sold comprise up to four classes in group 46.3, the unit is considered a specialised trade and is classified, following the principal activity defined on the basis of its value added, in classes 46.31, 46.32, 46.33, 46.34, 46.35, 46.36, 46.37, 46.38.

  144. 46.39.0Non-specialised wholesale of food, beverages and tobacco
  145. 46.39.00Non-specialised wholesale of food, beverages and tobacco
    From ATECO 2022: 46.39.10 Commercio all'ingrosso non specializzato di prodotti surgelati (in part) · 46.39.20 Commercio all'ingrosso non specializzato di altri prodotti alimentari, bevande e tabacco (in part)
  146. 46.4Wholesale of household goods
    ISTAT explanatory notes ›

    This group includes the wholesale of household goods, including textiles and furniture.

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
    • wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.6146.61
  147. 46.41Wholesale of textiles
    ISTAT explanatory notes ›

    Excludes

    • wholesale of clothing, see 46.4246.42
    • wholesale of tents and sleeping bags, see 46.4946.49
    • wholesale of textile fibres, see 46.8646.86
  148. 46.41.1Wholesale of fabrics
  149. 46.41.10Wholesale of fabrics
    From ATECO 2022: 46.41.10 Commercio all'ingrosso di tessuti (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fabrics
  150. 46.41.2Wholesale of yarn and haberdashery
  151. 46.41.20Wholesale of yarn and haberdashery
    From ATECO 2022: 46.41.20 Commercio all'ingrosso di articoli di merceria, filati e passamaneria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of yarn
    • wholesale of haberdashery: needles, sewing thread, etc.
  152. 46.41.9Wholesale of other textiles
  153. 46.41.90Wholesale of other textiles
    From ATECO 2022: 46.41.90 Commercio all'ingrosso di altri articoli tessili (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of household linen, etc.
    • wholesale of parasols, tarpaulins, sails, parachutes, etc.
    • wholesale of twine and cordage of jute, and jute sacks
  154. 46.42Wholesale of clothing and footwear
    ISTAT explanatory notes ›

    Excludes

    • wholesale of jewellery, see 46.4846.48
    • wholesale of leather goods, excluding clothing and footwear, see 46.4946.49
    • wholesale of specialised sports footwear only used in the practice of a sport (e.g. ski boots, football shoes, skates, ballet shoes), see 46.4946.49
    • wholesale of protective gear for motorcyclists, see 46.7346.73
  155. 46.42.1Wholesale of clothing and clothing accessories
  156. 46.42.10Wholesale of clothing and clothing accessories
    From ATECO 2022: 46.42.10 Commercio all'ingrosso di abbigliamento e accessori (in part) · 46.42.30 Commercio all'ingrosso di camicie, biancheria intima, maglieria e simili (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of clothing, including sports clothes
    • wholesale of shirts
    • wholesale of pullovers, cardigans and similar articles
    • wholesale of clothing accessories (e.g. gloves, ties and braces)
    • wholesale of umbrellas
    • wholesale of underwear for adults, babies and children

    Also includes

    • wholesale of work clothes, uniforms, costumes
  157. 46.42.2Wholesale of fur articles
  158. 46.42.20Wholesale of fur articles
    From ATECO 2022: 46.42.20 Commercio all'ingrosso di articoli in pelliccia (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fur articles
  159. 46.42.3Wholesale of footwear
  160. 46.42.30Wholesale of footwear
    From ATECO 2022: 46.42.40 Commercio all'ingrosso di calzature e accessori (in part) · 46.69.94 Commercio all'ingrosso di articoli antincendio e antinfortunistici (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of footwear, including non-specialised sports footwear
    • wholesale of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap

    Excludes

    • wholesale of specialised sport footwear only used in the practice of a sport, e.g. ski boots, football shoes, skates, ballet shoes, see 46.49.4946.49.49
  161. 46.43Wholesale of electrical household appliances
    ISTAT explanatory notes ›

    Excludes

    • wholesale of corrective glasses, lenses and sunglasses, see 46.4646.46
    • wholesale of recorded media, see 46.4946.49
    • wholesale of recordable media, see 46.5046.50
    • wholesale of sewing machines other than household-type, see 46.6446.64
    • wholesale of hardware, plumbing and heating equipment and supplies, see 46.8446.84
    • wholesale of heating, ventilation and air-conditioning equipment for non-domestic use, see 46.8446.84
  162. 46.43.1Wholesale of photographic and optical goods
  163. 46.43.10Wholesale of photographic and optical goods
    From ATECO 2022: 46.43.30 Commercio all'ingrosso di articoli per fotografia, cinematografia e ottica (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of photographic and optical goods except corrective glasses, lenses and sunglasses
  164. 46.43.2Wholesale of radio and television equipment
  165. 46.43.20Wholesale of radio and television equipment
    From ATECO 2022: 46.43.10 Commercio all'ingrosso di elettrodomestici, di elettronica di consumo audio e video (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of radio and television equipment
  166. 46.43.3Wholesale of other electrical household appliances
  167. 46.43.30Wholesale of other electrical household appliances
    From ATECO 2022: 46.43.10 Commercio all'ingrosso di elettrodomestici, di elettronica di consumo audio e video (in part) · 46.47.30 Commercio all'ingrosso di articoli per l'illuminazione; materiale elettrico vario per uso domestico (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of electrical household appliances, e.g. refrigerators, ovens, washing machines, clothes dryers, vacuum cleaners
    • wholesale of electrical heating and cooling appliances
    • wholesale of heating equipment using renewable resources
    • wholesale of heating, ventilation and air-conditioning equipment
    • wholesale of sewing machines of household type
    • wholesale of safety systems and alarms
    • wholesale of other electrical household appliances
    • wholesale of plugs, sockets and other apparatus for switching or protecting electrical circuits for domestic use
  168. 46.44Wholesale of china and glassware and cleaning materials
    ISTAT explanatory notes ›

    Excludes

    • wholesale of saucepans and pans, see 46.4946.49
    • wholesale of cutlery, see 46.4946.49
  169. 46.44.1Wholesale of chinaware
  170. 46.44.10Wholesale of chinaware
    From ATECO 2022: 46.44.20 Commercio all'ingrosso di ceramiche e porcellana (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of chinaware
    • wholesale of ceramic articles, e.g. pottery
  171. 46.44.2Wholesale of glassware
  172. 46.44.20Wholesale of glassware
    From ATECO 2022: 46.44.10 Commercio all'ingrosso di vetreria e cristalleria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of glassware
  173. 46.44.3Wholesale of other household utensils, crockery and pottery
  174. 46.44.30Wholesale of other household utensils, crockery and pottery
    From ATECO 2022: 46.44.40 Commercio all'ingrosso di coltelleria, posateria e pentolame (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of household utensils, crockery and pottery
  175. 46.44.4Wholesale of cleaning materials
  176. 46.44.40Wholesale of cleaning materials
    From ATECO 2022: 46.44.30 Commercio all'ingrosso di saponi, detersivi e altri prodotti per la pulizia (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of cleaning materials
    • wholesale of detergents
  177. 46.45Wholesale of perfume and cosmetics
  178. 46.45.0Wholesale of perfume and cosmetics
  179. 46.45.00Wholesale of perfume and cosmetics
    From ATECO 2022: 46.45.00 Commercio all'ingrosso di profumi e cosmetici (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of perfumes, cosmetics, soaps and toilet paper
  180. 46.46Wholesale of pharmaceutical and medical goods
    ISTAT explanatory notes ›

    Excludes

    • wholesale of health foods and diet products, see 46.3846.38
    • wholesale of furniture for medical facilities and hospitals, see 46.4746.47
  181. 46.46.1Wholesale of basic pharmaceutical products and pharmaceutical preparations
  182. 46.46.10Wholesale of basic pharmaceutical products and pharmaceutical preparations
    From ATECO 2022: 46.46.10 Commercio all'ingrosso di medicinali (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of pharmaceutical goods
    • wholesale of pharmaceutical products subject to medical prescription
    • wholesale of veterinary medicines
  183. 46.46.2Wholesale of herbal remedies
  184. 46.46.20Wholesale of herbal remedies
    From ATECO 2022: 46.21.22 Commercio all'ingrosso di sementi e alimenti per il bestiame (mangimi), piante officinali, semi oleosi, patate da semina (in part) · 46.46.20 Commercio all'ingrosso di prodotti botanici per uso farmaceutico (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of bulk officinal plants
  185. 46.46.3Wholesale of medical and orthopaedic goods
  186. 46.46.31Wholesale of glasses, sunglasses and lenses
    From ATECO 2022: 46.43.30 Commercio all'ingrosso di articoli per fotografia, cinematografia e ottica (in part) · 46.46.30 Commercio all'ingrosso di articoli medicali ed ortopedici (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of corrective glasses, lenses and sunglasses

    Also includes

    • wholesale of non-corrective sunglasses
  187. 46.46.39Wholesale of medical and orthopaedic goods n.e.c.
    From ATECO 2022: 46.46.30 Commercio all'ingrosso di articoli medicali ed ortopedici (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of medical and orthopaedic goods
    • wholesale of medical and surgical instruments
    • wholesale of non-household-type medical equipment
    • wholesale of hospital equipment
  188. 46.47Wholesale of household, office and shop furniture, carpets and lighting equipment
  189. 46.47.1Wholesale of household, office and shop furniture
  190. 46.47.10Wholesale of household, office and shop furniture
    From ATECO 2022: 46.41.90 Commercio all'ingrosso di altri articoli tessili (in part) · 46.47.10 Commercio all'ingrosso di mobili di qualsiasi materiale (in part) · 46.65.00 Commercio all'ingrosso di mobili per ufficio e negozi (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of furniture
    • wholesale of mattresses and box springs

    Also includes

    • wholesale of furniture for warehouses, churches, medical facilities and hospitals, etc.
    • wholesale of antique furniture
  191. 46.47.2Wholesale of household, office and shop carpets
  192. 46.47.20Wholesale of household, office and shop carpets
    From ATECO 2022: 46.47.20 Commercio all'ingrosso di tappeti (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of carpets
  193. 46.47.3Wholesale of household, office and shop lighting equipment
  194. 46.47.30Wholesale of household, office and shop lighting equipment
    From ATECO 2022: 46.47.30 Commercio all'ingrosso di articoli per l'illuminazione; materiale elettrico vario per uso domestico (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of lighting equipment
  195. 46.48Wholesale of watches and jewellery
    ISTAT explanatory notes ›

    Excludes

    • wholesale of imitation jewellery, see 46.4946.49
    • wholesale of raw precious stones, see 46.8646.86
    • wholesale of unworked synthetic or reconstructed precious or semi-precious stones, see 46.8646.86
  196. 46.48.0Wholesale of watches and jewellery
  197. 46.48.00Wholesale of watches and jewellery
    From ATECO 2022: 46.48.00 Commercio all'ingrosso di orologi e di gioielleria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of jewellery
    • wholesale of processed precious, natural, synthetic or reconstructed stones
    • wholesale of silverware articles
  198. 46.49Wholesale of other household goods
    ISTAT explanatory notes ›

    Excludes

    • wholesale of electronic cigarettes (vapes), see 46.3546.35
    • wholesale of disguises, see 46.4246.42
    • wholesale of weapons and ammunition, see 46.6446.64
    • wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.6446.64
    • wholesale of equipment for fish farming, see 46.6446.64
    • wholesale of e-liquids for electronic cigarettes, see 46.8546.85
    • wholesale of paper in bulk and of paper pulp, see 46.8646.86
  199. 46.49.1Wholesale of paper, paperboard and stationery
  200. 46.49.10Wholesale of paper, paperboard and stationery
    From ATECO 2022: 46.49.10 Commercio all'ingrosso di carta, cartone e articoli di cartoleria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of paper stationery
    • wholesale of stationery

    Excludes

    • wholesale of paper in bulk and of paper pulp, see 46.86.9046.86.90
  201. 46.49.2Wholesale of books, magazines and newspapers
  202. 46.49.21Wholesale of books
    From ATECO 2022: 46.49.20 Commercio all'ingrosso di libri, riviste e giornali (in part) · 82.99.20 Agenzie di distribuzione di libri, giornali e riviste (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of books
  203. 46.49.22Wholesale of magazines and newspapers
    From ATECO 2022: 46.49.20 Commercio all'ingrosso di libri, riviste e giornali (in part) · 82.99.20 Agenzie di distribuzione di libri, giornali e riviste (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of magazines and newspapers
  204. 46.49.3Wholesale of games, toys and baby equipment
  205. 46.49.30Wholesale of games, toys and baby equipment
    From ATECO 2022: 46.49.30 Commercio all'ingrosso di giochi e giocattoli (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of games and toys, including party and magic items
    • wholesale of baby equipment (e.g. baby carriages, pushchairs, baby walkers, baby carriers, baby car seats)
  206. 46.49.4Wholesale of bicycles and other sports goods
  207. 46.49.41Wholesale of bicycles
    From ATECO 2022: 46.49.40 Commercio all'ingrosso di articoli sportivi (incluse le biciclette) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of bicycles, electric bicycles, monowheels, hoverboards, kick scooters, including related parts and accessories
  208. 46.49.49Wholesale of other sports goods
    From ATECO 2022: 46.49.40 Commercio all'ingrosso di articoli sportivi (incluse le biciclette) (in part) · 46.73.29 Commercio all'ingrosso di altri materiali da costruzione (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of sports goods, including special sports footwear (e.g. ski boots, football shoes, skates, ballet shoes)
    • wholesale of recreational boats
    • wholesale of medals and sports cups
    • wholesale of requisites for sport fishing
    • wholesale of requisites for sport hunting, including weapons and ammunitions

    Also includes

    • wholesale of tents and sleeping bags
    • wholesale of basins for swimming pools
  209. 46.49.5Wholesale of leather goods and travel accessories
  210. 46.49.50Wholesale of leather goods and travel accessories
    From ATECO 2022: 46.49.50 Commercio all'ingrosso di articoli in pelle; articoli da viaggio in qualsiasi materiale (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of handbags
    • wholesale of leather goods, excluding clothing and footwear, and travel accessories
    • wholesale of saddlery and harness for any animal
  211. 46.49.9Wholesale of other household goods n.e.c.
  212. 46.49.91Wholesale in promotional items
    From ATECO 2022: 46.49.90 Commercio all'ingrosso di vari prodotti di consumo non alimentare n.c.a. (all from here)
    ISTAT explanatory notes ›

    Also includes

    • wholesale in promotional items
  213. 46.49.92Wholesale of party favours
    From ATECO 2022: 46.49.90 Commercio all'ingrosso di vari prodotti di consumo non alimentare n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of party favours, e.g. wedding favours
  214. 46.49.99Wholesale of other various household goods n.e.c.
    From ATECO 2022: 46.43.20 Commercio all'ingrosso di supporti registrati, audio, video (Cd, Dvd e altri supporti) (in part) · 46.44.40 Commercio all'ingrosso di coltelleria, posateria e pentolame (in part) · 46.49.90 Commercio all'ingrosso di vari prodotti di consumo non alimentare n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of woodenware, wickerwork and corkware, etc.
    • wholesale of musical instruments
    • wholesale of recorded media
    • wholesale of artificial flowers, foliage and fruit
    • wholesale of coffins and funerary articles
    • wholesale of toiletries, hygiene products etc. for pet animals
    • wholesale of non-electrical household appliances
    • wholesale of brooms and brushes for household cleaning

    Also includes

    • wholesale of saucepans and pans
    • wholesale of cutlery
    • wholesale of imitation jewellery
  215. 46.5Wholesale of information and communication equipment
    ISTAT explanatory notes ›

    This group includes the wholesale of information and communication technology (ICT) equipment.

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
  216. 46.50Wholesale of information and communication equipment
    ISTAT explanatory notes ›

    Excludes

    • wholesale of recorded media, see 46.4946.49
    • wholesale of machines for additive manufacturing (3D printers, etc.), see 46.6446.64
    • publishing activities, see division 5858
  217. 46.50.1Wholesale of computers, computer peripheral equipment and software
  218. 46.50.10Wholesale of computers, computer peripheral equipment and software
    From ATECO 2022: 46.51.00 Commercio all'ingrosso di computer, apparecchiature informatiche periferiche e di software (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of computers, computer peripheral equipment and parts
    • wholesale of smart boards
    • wholesale of non-customised software, including video games, provided on physical media, with a right to perpetual use
  219. 46.50.2Wholesale of telephone and communication equipment
  220. 46.50.20Wholesale of telephone and communication equipment
    From ATECO 2022: 46.52.01 Commercio all'ingrosso di apparecchi e materiali telefonici (in part) · 46.52.02 Commercio all'ingrosso di nastri non registrati (in part) · 46.52.09 Commercio all'ingrosso di altre apparecchiature elettroniche per telecomunicazioni e di altri componenti elettronici (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of telephone and communication equipment (e.g. mobile telephones, modems)
    • wholesale of electronic valves and tubes
    • wholesale of semiconductor devices
    • wholesale of microchips and integrated circuits
    • wholesale of printed circuits
    • wholesale of recordable media
    • wholesale of antennas and satellite dishes
  221. 46.50.3Wholesale of other office machinery and equipment
  222. 46.50.30Wholesale of other office machinery and equipment
    From ATECO 2022: 46.66.00 Commercio all'ingrosso di altre macchine e attrezzature per ufficio (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of other office machinery and equipment
  223. 46.6Wholesale of other machinery, equipment and supplies
    ISTAT explanatory notes ›

    This group includes the wholesale of specialised machinery, equipment and supplies for all kinds of industries and general purpose-machinery, and parts thereof.

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
  224. 46.61Wholesale of agricultural machinery, equipment and supplies
    ISTAT explanatory notes ›

    Excludes

    • wholesale of livestock feeds, see 46.2146.21
    • wholesale of fertilisers and agrochemical products, see 46.8546.85
  225. 46.61.0Wholesale of agricultural machinery, equipment and supplies
  226. 46.61.00Wholesale of agricultural machinery, equipment and supplies
    From ATECO 2022: 46.61.00 Commercio all'ingrosso di macchine, accessori e utensili agricoli, inclusi i trattori (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of agricultural and forestry machinery and equipment:
      • ploughs, manure spreaders, seeders
      • harvesters
      • threshers
      • milking machines
      • poultry-keeping machines, bee-keeping equipment
      • agricultural and forestry tractors

    Also includes

    • wholesale of garden and landscaping equipment (e.g. lawnmowers)
  227. 46.62Wholesale of machine tools
  228. 46.62.0Wholesale of machine tools
  229. 46.62.00Wholesale of machine tools
    From ATECO 2022: 46.62.00 Commercio all'ingrosso di macchine utensili (incluse le relative parti intercambiabili) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of machine tools of any type and for any material

    Also includes

    • wholesale of computer-controlled machine tools
  230. 46.63Wholesale of mining, construction and civil engineering machinery
    ISTAT explanatory notes ›

    Excludes

    • wholesale of scaffolding, see 46.8346.83
    • wholesale of hand tools, hardware, plumbing and heating equipment and supplies, see 46.8446.84
  231. 46.63.0Wholesale of mining, construction and civil engineering machinery
  232. 46.63.00Wholesale of mining, construction and civil engineering machinery
    From ATECO 2022: 46.63.00 Commercio all'ingrosso di macchine per le miniere, l'edilizia e l'ingegneria civile (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of mining, construction and civil engineering machinery and equipment (e.g. excavating machines)
  233. 46.64Wholesale of other machinery and equipment
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in the wholesale of yachts and recreational boats, see 46.1446.14
    • wholesale of electrical household appliances, see 46.4346.43
    • wholesale of sewing machines of household-type, see 46.4346.43
    • wholesale of other household utensils, crockery and pottery, see 46.4446.44
    • wholesale of non-household-type medical equipment, see 46.4646.46
    • wholesale of recreational boats, see 46.4946.49
    • wholesale of bicycles, see 46.4946.49
    • wholesale of saucepans and pans, see 46.4946.49
    • wholesale of cutlery, see 46.4946.49
    • wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.5046.50
    • wholesale of mining, construction and civil engineering machinery, see 46.6346.63
    • wholesale of motor vehicles (including trailers and caravans), see 46.7146.71
    • wholesale of batteries and accumulators for motor vehicles, see 46.7246.72
    • wholesale of motor vehicle parts, see 46.7246.72
    • wholesale of motorcycles, see 46.7346.73
    • wholesale of scaffolding, see 46.8346.83
    • retail sale of boats, see 47.6347.63
    • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
    • rental of pleasure boats and sailing boats with crew, see 50.10, 50.3050.1050.30
    • intermediation service activities for freight transportation, see 52.3152.31
    • intermediation service activities for passenger transportation, see 52.3252.32
    • rental and leasing of pleasure boats without operator, see 77.2177.21
    • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.5277.52
    • repair and maintenance of motor vehicles, see 95.3195.31
    • repair and maintenance of motorcycles, see 95.3295.32
  234. 46.64.1Wholesale of transport equipment
  235. 46.64.11Wholesale of ships and boats
    From ATECO 2022: 46.69.11 Commercio all'ingrosso di imbarcazioni da diporto (in part) · 46.69.19 Commercio all'ingrosso di altri mezzi ed attrezzature di trasporto (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of ships and boats
    • wholesale of yachts
  236. 46.64.19Wholesale of other transport equipment
    From ATECO 2022: 46.69.19 Commercio all'ingrosso di altri mezzi ed attrezzature di trasporto (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of transport equipment (e.g. locomotives, wagons), except motor vehicles, motorcycles and bicycles
    • wholesale of armoured vehicles
    • wholesale of aircraft, drones and unmanned aircraft systems
  237. 46.64.2Wholesale of electrical equipment for industrial installations
  238. 46.64.20Wholesale of electrical equipment for industrial installations
    From ATECO 2022: 46.69.20 Commercio all'ingrosso di materiale elettrico per impianti di uso industriale (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of other electrical material (e.g. electrical motors, transformers)
    • wholesale of wires and switches and other installation equipment
    • wholesale of photovoltaic panels
    • wholesale of other electrical material for non-domestic use
  239. 46.64.3Wholesale of equipment for hairdressers, gyms, solariums and beauty centres
  240. 46.64.30Wholesale of equipment for hairdressers, gyms, solariums and beauty centres
    From ATECO 2022: 46.69.30 Commercio all'ingrosso di apparecchiature per parrucchieri, palestre, solarium e centri estetici (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of equipment for hairdressers, gyms, solariums and beauty centres
  241. 46.64.4Wholesale of textile, leather and laundry machinery
  242. 46.64.40Wholesale of textile, leather and laundry machinery
    From ATECO 2022: 46.64.00 Commercio all'ingrosso di macchine per l'industria tessile, di macchine per cucire e per maglieria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of machinery for the textile industry and of sewing and knitting machines
    • wholesale of leather machines:
      • machinery for preparing, tanning or working hides, skins or leather
      • machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins
    • wholesale of laundry machinery:
      • ironing machines, including fusing presses
      • commercial washing and drying machines
      • dry-cleaning machines
  243. 46.64.5Wholesale of machinery for the food and beverages industry
    ISTAT explanatory notes ›

    Includes

    • wholesale of machinery for the food and beverages industry
  244. 46.64.51Wholesale of machinery and equipment for restaurants and bars
    From ATECO 2022: 46.69.99 Commercio all'ingrosso di altre macchine ed attrezzature per l'industria, il commercio e la navigazione n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of machinery for restaurants and bars, e.g. blenders, toast makers
    • wholesale of machinery for ice-cream parlours and pastry shops
    • wholesale of machinery for hotels, e.g. food warmers

    Excludes

    • wholesale of other household utensils, crockery and pottery, see 46.44.3046.44.30
    • wholesale of saucepans and pans, see 46.49.9946.49.99
    • wholesale of cutlery, see 46.49.9946.49.99
  245. 46.64.59Wholesale of other machinery for the food and beverages industry
    From ATECO 2022: 46.69.99 Commercio all'ingrosso di altre macchine ed attrezzature per l'industria, il commercio e la navigazione n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of machinery for the industrial preparation or manufacture of food or drink
  246. 46.64.6Wholesale of cleaning machines
  247. 46.64.60Wholesale of cleaning machines
    From ATECO 2022: 46.69.99 Commercio all'ingrosso di altre macchine ed attrezzature per l'industria, il commercio e la navigazione n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of high pressure cleaners
    • wholesale of dishwashers for non-domestic use
    • wholesale of brooms and brushes for non-domestic use

    Excludes

    • wholesale of electrical household appliances, see 46.43.3046.43.30
  248. 46.64.9Wholesale of other machinery and equipment n.e.c.
  249. 46.64.91Wholesale of measuring instruments and equipment
    From ATECO 2022: 46.69.91 Commercio all'ingrosso di strumenti e attrezzature di misurazione per uso scientifico (in part) · 46.69.92 Commercio all'ingrosso di strumenti e attrezzature di misurazione per uso non scientifico (in part)
    ISTAT explanatory notes ›

    Also includes

    • wholesale of measuring instruments and equipment
  250. 46.64.92Wholesale of attractions for amusement and theme parks and video game machines
    From ATECO 2022: 46.69.93 Commercio all'ingrosso di giochi per luna-park e videogiochi per pubblici esercizi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of attractions for amusement and theme parks (e.g. mechanical rides)
    • wholesale of video game machines

    Excludes

    • wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50.1046.50.10
  251. 46.64.99Wholesale of other various machinery and equipment n.e.c.
    From ATECO 2022: 46.43.10 Commercio all'ingrosso di elettrodomestici, di elettronica di consumo audio e video (in part) · 46.69.94 Commercio all'ingrosso di articoli antincendio e antinfortunistici (in part) · 46.69.99 Commercio all'ingrosso di altre macchine ed attrezzature per l'industria, il commercio e la navigazione n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of equipment for fish farming
    • wholesale of robots for production lines
    • wholesale of machinery for the tobacco industry
    • wholesale of event technology equipment for events, fairs and exhibitions
    • wholesale of other machinery n.e.c. for use in industry, trade and navigation and other services
    • wholesale of batteries and accumulators for domestic use
    • wholesale of weapons, weapon systems and ammunition
    • wholesale of box pallets
    • wholesale of reservoirs, tanks, vats and similar containers, capacity exceeding 300 litres, of plastics and for industrial use
    • wholesale of printing machines (excluding textile printing machinery)
    • wholesale of lifting and handling machinery and equipment
    • wholesale of fire extinguishers

    Also includes

    • wholesale of machines for additive manufacturing (3D printers, etc.)

    Excludes

    • wholesale of batteries and accumulators for motor vehicles, see 46.72.0046.72.00
  252. 46.7Wholesale of motor vehicles, motorcycles and related parts and accessories
    ISTAT explanatory notes ›

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
    • repair and maintenance of motor vehicles, see 95.3195.31
    • repair and maintenance of motorcycles, see 95.3295.32
  253. 46.71Wholesale of motor vehicles
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in the wholesale of cars and light motor vehicles, see 46.1846.18
    • wholesale of electric bicycles and their related parts and accessories, see 46.4946.49
    • wholesale of motorised transport equipment (e.g. ships, yachts, planes, trains), see 46.6446.64
    • wholesale of parts and accessories for motor vehicles, see 46.7246.72
    • on-demand passenger transport service activities by vehicle with a driver, see 49.3349.33
    • rental and leasing of cars and light motor vehicles without a driver, see 77.1177.11
    • repair and maintenance of motor vehicles, see 95.3195.31
  254. 46.71.1Wholesale of cars and light motor vehicles
  255. 46.71.10Wholesale of cars and light motor vehicles
    From ATECO 2022: 45.11.01 Commercio all'ingrosso e al dettaglio di autovetture e di autoveicoli leggeri (in part) · 45.19.01 Commercio all'ingrosso e al dettaglio di altri autoveicoli (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of new and used motor vehicles, including electric vehicles:
      • passenger motor vehicles, including specialised passenger motor vehicles (e.g. ambulances, minibuses)

    Also includes

    • wholesale of off-road motor vehicles
  256. 46.71.2Wholesale of other motor vehicles
  257. 46.71.20Wholesale of other motor vehicles
    From ATECO 2022: 45.19.01 Commercio all'ingrosso e al dettaglio di altri autoveicoli (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of new and used motor vehicles, including electric vehicles:
      • lorries, trailers and semi-trailers
      • camping vehicles (e.g. caravans, motorhomes)
      • buses
  258. 46.72Wholesale of motor vehicle parts and accessories
    ISTAT explanatory notes ›

    Excludes

    • activities of agents involved in the wholesale of cars and light motor vehicles parts and accessories, see 46.1846.18
    • wholesale of boats, planes, trains, including parts and accessories, see 46.6446.64
  259. 46.72.0Wholesale of motor vehicle parts and accessories
  260. 46.72.00Wholesale of motor vehicle parts and accessories
    From ATECO 2022: 45.31.01 Commercio all'ingrosso di parti e accessori di autoveicoli (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of new and used motor vehicle parts, equipment and related accessories like tyres, etc.
    • wholesale of batteries and accumulators for motor vehicles
  261. 46.73Wholesale of motorcycles, motorcycle parts and accessories
    ISTAT explanatory notes ›

    Excludes

    • activities of commission agents specialised in the wholesale of motorcycles, see 46.1846.18
    • wholesale of bicycles, electric bicycles and their related parts and accessories, see 46.4946.49
    • rental of motorcycles, see 77.1177.11
    • repair and maintenance of motorcycles, see 95.3295.32
  262. 46.73.1Wholesale of motorcycles
  263. 46.73.10Wholesale of motorcycles
    From ATECO 2022: 45.40.11 Commercio all'ingrosso e al dettaglio di motocicli e ciclomotori (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of new and used motorcycles, including mopeds
  264. 46.73.2Wholesale of motorcycles parts and accessories
  265. 46.73.20Wholesale of motorcycles parts and accessories
    From ATECO 2022: 45.40.21 Commercio all'ingrosso e al dettaglio di parti e accessori per motocicli e ciclomotori (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of parts and accessories for motorcycles
    • wholesale of protective gear for motorcyclists
  266. 46.8Other specialised wholesale
    ISTAT explanatory notes ›

    This group includes:

    • other specialised wholesale activities not classified in groups 46.2 to 46.7 of this division (46.2, 46.3, 46.4, 46.5, 46.6, 46.7)
    • the wholesale of intermediate products, except agricultural, typically not for household use

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
    • wholesale of batteries and accumulators not for motor vehicles, see 46.6446.64
    • non-specialised wholesale trade, see 46.9046.90
  267. 46.81Wholesale of solid, liquid and gaseous fuels and related products
    ISTAT explanatory notes ›

    Excludes

    • wholesale of hydrogen, see 46.8546.85
  268. 46.81.0Wholesale of solid, liquid and gaseous fuels and related products
  269. 46.81.00Wholesale of solid, liquid and gaseous fuels and related products
    From ATECO 2022: 46.71.00 Commercio all'ingrosso di prodotti petroliferi e lubrificanti per autotrazione, di combustibili per riscaldamento (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fossil low-carbon or carbon-free fuels, greases, lubricants, oils, e.g.:
      • charcoal, coal, coke, fuelwood, pellets of wood or biomass, naphtha
      • crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels, in blending or pure
      • liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane gas and their related bio and renewable forms, in blending or pure
      • lubricating oils and greases, refined petroleum products
    • wholesale of bottled gaseous fuels
  270. 46.82Wholesale of metals and metal ores
    ISTAT explanatory notes ›

    Excludes

    • wholesale of metal scrap, see 46.8746.87
    • gold bullion sales, see section LL
  271. 46.82.1Wholesale of ferrous metals and ferrous metal ores
  272. 46.82.10Wholesale of ferrous metals and ferrous metal ores
    From ATECO 2022: 46.72.10 Commercio all'ingrosso di minerali metalliferi, di metalli ferrosi e prodotti semilavorati (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of ferrous metal ores
    • wholesale of ferrous metals in primary forms
    • wholesale of ferrous semi-finished metal ores
    • wholesale of ferrous semi-finished products n.e.c.

    Also includes

    • wholesale of steel sheets on own account, including usual cutting operations associated with trade which do not include the production of new goods
  273. 46.82.2Wholesale of non-ferrous metals and non-ferrous metal ores
  274. 46.82.21Cash-for-gold wholesale activities
    From ATECO 2022: 46.72.20 Commercio all'ingrosso di metalli non ferrosi e prodotti semilavorati (all from here)
    ISTAT explanatory notes ›

    Also includes

    • wholesale of gold and other precious metals, purchased from households or enterprises and sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers

    Excludes

    • retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79.3247.79.32
  275. 46.82.29Wholesale of other non-ferrous metals and non-ferrous metal ores
    From ATECO 2022: 46.72.10 Commercio all'ingrosso di minerali metalliferi, di metalli ferrosi e prodotti semilavorati (in part) · 46.72.20 Commercio all'ingrosso di metalli non ferrosi e prodotti semilavorati (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of non-ferrous metal ores
    • wholesale of non-ferrous metals in primary forms
    • wholesale of gold and other precious metals (excluding cash-for-gold wholesale activities)
    • wholesale of non-ferrous semi-finished products n.e.c.
    • wholesale of non-ferrous semi-finished metal ores
  276. 46.83Wholesale of wood, construction materials and sanitary equipment
  277. 46.83.1Wholesale of wood
  278. 46.83.10Wholesale of wood
    From ATECO 2022: 46.73.10 Commercio all'ingrosso di legname, semilavorati in legno e legno artificiale (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of wood in the rough
    • wholesale of products of primary processing of wood
    • wholesale of pallets, other load boards of wood, and barrels
    • wholesale of raw and assembled wood flooring
  279. 46.83.2Wholesale of construction materials
  280. 46.83.21Wholesale of paints, varnishes and lacquers
    From ATECO 2022: 46.73.40 Commercio all'ingrosso di carta da parati, colori e vernici (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of paints, varnishes and lacquers
  281. 46.83.22Wholesale wallpaper and floor coverings
    From ATECO 2022: 46.73.21 Commercio all'ingrosso di moquette e linoleum (in part) · 46.73.22 Commercio all'ingrosso di altri materiali per rivestimenti (inclusi gli apparecchi igienico-sanitari) (in part) · 46.73.40 Commercio all'ingrosso di carta da parati, colori e vernici (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of wallpaper and floor coverings (e.g. laminate, tiles, vinyl flooring)
    • wholesale of other floor coverings (e.g. linoleum)
  282. 46.83.23Wholesale of doors, windows and shutters
    From ATECO 2022: 46.73.23 Commercio all'ingrosso di infissi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of doors, windows and shutters (of any materials)
  283. 46.83.29Wholesale of other construction materials
    From ATECO 2022: 46.63.00 Commercio all'ingrosso di macchine per le miniere, l'edilizia e l'ingegneria civile (in part) · 46.73.29 Commercio all'ingrosso di altri materiali da costruzione (in part) · 46.73.30 Commercio all'ingrosso di vetro piano (in part)
    ISTAT explanatory notes ›

    Includes

    • wholesale of construction materials, e.g. sand, gravel, cement, bricks, etc.
    • wholesale of scaffolding
    • wholesale of flat glass

    Also includes

    • wholesale of used marble bricks, steps, roof tiles
    • wholesale of street furniture, i.e. benches, traffic barriers, bollards, streetlamps, traffic lights, traffic signs, bus and tram stops
    • wholesale of prefabricated buildings
    • wholesale of prefabricated saunas
    • wholesale of:
      • thermal insulation material
      • sound insulation material
      • thermal-acoustic material
    • wholesale of reservoirs, tanks, vats and similar containers of plastics for construction
  284. 46.83.3Wholesale of sanitary equipment
  285. 46.83.30Wholesale of sanitary equipment
    From ATECO 2022: 46.73.22 Commercio all'ingrosso di altri materiali per rivestimenti (inclusi gli apparecchi igienico-sanitari) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of sanitary equipment:
      • baths, washbasins, toilets and other sanitary porcelain
      • whirlpool baths
      • shower trays
  286. 46.84Wholesale of hardware, plumbing and heating equipment and supplies
    ISTAT explanatory notes ›

    Excludes

    • wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.4346.43
    • wholesale of mining, construction and civil engineering machinery, see 46.6346.63
    • wholesale of sanitary equipment, see 46.8346.83
  287. 46.84.1Wholesale of hardware equipment and supplies
  288. 46.84.10Wholesale of hardware equipment and supplies
    From ATECO 2022: 46.74.10 Commercio all'ingrosso di articoli in ferro e in altri metalli (ferramenta) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of ironware and similar household hardware
    • wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools
    • wholesale of bolts and screws
    • wholesale of safes
    • wholesale of padlocks and locks
  289. 46.84.2Wholesale of plumbing and heating equipment and supplies
  290. 46.84.20Wholesale of plumbing and heating equipment and supplies
    From ATECO 2022: 46.74.20 Commercio all'ingrosso di apparecchi e accessori per impianti idraulici, di riscaldamento e di condizionamento (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fittings
    • wholesale of hot water heaters, radiators and boilers
    • wholesale of sanitary installation equipment:
      • tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes, etc.
    • wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use
  291. 46.85Wholesale of chemical products
    ISTAT explanatory notes ›

    Excludes

    • sale of gaseous fuels through mains on the account of others, see 35.4035.40
  292. 46.85.0Wholesale of chemical products
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in wholesale of fertilisers and agrochemical products, wholesale of e-liquids for electronic cigarettes, and wholesale of other chemical products.
  293. 46.85.01Wholesale of fertilisers and agrochemical products
    From ATECO 2022: 46.75.01 Commercio all'ingrosso di fertilizzanti e di altri prodotti chimici per l'agricoltura (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of fertilisers and agrochemical products
    • wholesale of pesticides (plant protection products)
  294. 46.85.02Wholesale of e-liquids for electronic cigarettes
    From ATECO 2022: 46.75.02 Commercio all'ingrosso di prodotti chimici per l'industria (all from here)
    ISTAT explanatory notes ›

    Also includes

    • wholesale of e-liquids for electronic cigarettes
  295. 46.85.09Wholesale of other chemical products
    From ATECO 2022: 46.75.02 Commercio all'ingrosso di prodotti chimici per l'industria (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of industrial chemicals (e.g. aniline, essential oils, chemical glues, methanol, paraffin, scents and flavourings, soda, industrial salt, acids and sulphurs, starch derivates, industrial gases, dyes and pigments, other organic and inorganic basic chemicals, glazes, printing inks and adhesives)
    • wholesale of explosives and pyrotechnic products
    • wholesale of hydrogen
  296. 46.86Wholesale of other intermediate products
    ISTAT explanatory notes ›

    Excludes

    • wholesale of agricultural raw products, see 46.2146.21
    • wholesale of processed precious stones, see 46.4846.48
    • wholesale of stationery, see 46.4946.49
    • wholesale of metals and metal ores, see 46.8246.82
    • retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.7947.79
  297. 46.86.1Wholesale of plastic materials in primary forms and rubber
  298. 46.86.10Wholesale of plastic materials in primary forms and rubber
    From ATECO 2022: 46.76.20 Commercio all'ingrosso di gomma greggia, materie plastiche in forme primarie e semilavorati (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of plastic materials in primary forms
    • wholesale of rubber
  299. 46.86.2Wholesale of textile fibres
  300. 46.86.20Wholesale of textile fibres
    From ATECO 2022: 46.76.10 Commercio all'ingrosso di fibre tessili gregge e semilavorate (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of textile fibres
  301. 46.86.3Wholesale of packaging articles
  302. 46.86.30Wholesale of packaging articles
    From ATECO 2022: 46.76.30 Commercio all'ingrosso di imballaggi (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of packaging articles
  303. 46.86.9Wholesale of other intermediate products n.e.c.
  304. 46.86.90Wholesale of other intermediate products n.e.c.
    From ATECO 2022: 46.76.90 Commercio all'ingrosso di altri prodotti intermedi n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of raw precious stones
    • wholesale of unworked synthetic or reconstructed precious or semi-precious stones
    • wholesale of non-metallic ores
    • wholesale of paper in bulk and of paper pulp

    Excludes

    • wholesale of processed precious stones, see 46.48.0046.48.00
    • wholesale of ferrous metals and ferrous metal ores, see 46.82.1046.82.10
    • cash-for-gold wholesale activities, see 46.82.2146.82.21
    • wholesale of other non-ferrous metals and non-ferrous metal ores, see 46.82.2946.82.29
  305. 46.87Wholesale of waste and scrap
    ISTAT explanatory notes ›

    Excludes

    • collection of household and industrial waste, see 38.138.1
    • processing of waste and scrap and other articles into secondary raw materials when a transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.2138.21
    • dismantling of unusable automobiles, computers, televisions, and other equipment and parts for materials recovery, see 38.2138.21
    • ship-breaking, see 38.2138.21
    • shredding of cars by means of a mechanical process, see 38.2138.21
    • treatment of waste for disposal without recovery, see 38.338.3
    • waste trade activities as agents, see 46.1846.18
    • retail sale of second-hand goods, see 47.7947.79
  306. 46.87.1Wholesale of metal waste and scrap
  307. 46.87.10Wholesale of metal waste and scrap
    From ATECO 2022: 46.77.10 Commercio all'ingrosso di rottami e sottoprodotti della lavorazione industriale metallici (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of metal waste and scrap and materials for recycling, including collecting, sorting, separating, stripping of used goods (e.g. cars in order to obtain reusable parts), packing and repacking, storage and delivery, but without a transformation process. Additionally, the purchased and sold waste has a remaining value
    • wholesale of usable goods (made of plastics), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
    • wholesale of car wrecks
  308. 46.87.9Wholesale of other waste and scrap
  309. 46.87.90Wholesale of other waste and scrap
    From ATECO 2022: 46.77.20 Commercio all'ingrosso di altri materiali di recupero non metallici (vetro, carta, cartoni eccetera); sottoprodotti non metallici della lavorazione industriale (cascami) (all from here)
    ISTAT explanatory notes ›

    Includes

    • wholesale of non-metal waste and scrap and materials for recycling:
      • rag paper, rags, glass and plastic waste etc.
    • wholesale of usable goods (made of plastics or other materials), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
  310. 46.89Other specialised wholesale n.e.c.
    ISTAT explanatory notes ›

    This class includes other specialised wholesale activities not classified in other classes of this division.

  311. 46.89.0Other specialised wholesale n.e.c.
  312. 46.89.00Other specialised wholesale n.e.c.
    No matching ATECO 2022 code: this code is new.
  313. 46.9Non-specialised wholesale trade
    ISTAT explanatory notes ›

    This group includes the wholesale of a variety of goods without any particular specialisation.

    Excludes

    • activities of wholesalers who do not assume ownership of the goods they trade, see 46.146.1
  314. 46.90Non-specialised wholesale trade
  315. 46.90.0Non-specialised wholesale trade
  316. 46.90.00Non-specialised wholesale trade
    From ATECO 2022: 46.90.00 Commercio all'ingrosso non specializzato (all from here)

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it