Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.82Commercio all'ingrosso di metalli e minerali metalliferi
- 46.82.2Commercio all'ingrosso di metalli e minerali metalliferi non ferrosi
- 46.82.21Attività di compro oro
Description
- wholesale of gold and other precious metals, purchased from households or enterprises and _x000D_ sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesalers
Exclusion notes
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79.32
Excluded from division 46:
- trade of electricity, see 35.15
- trade of gaseous fuels for energy supply through mains, see 35.23
- rental and leasing of goods, see division 77
- packaging of solid goods and bottling of liquid or gaseous goods, including blending and filtering for third parties, see 82.92
Excluded from group 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Excluded from class 46.82:
- wholesale of metal scrap, see 46.87
- gold bullion sales, see section L
Frequently asked questions
I buy gold from private individuals or businesses and resell it to professional operators: is it 46.82.21?
If I also sell finished jewellery or watches, do I still use the gold-buying code?
Not necessarily. 46.82.21 covers gold and precious metals purchased and resold as wholesale gold-buying activity. For finished jewellery, watches and silverware, the comparison is with 46.48.00.
46.82.21 or 46.82.29 if I buy gold from private individuals but also deal in other bulk non-ferrous metals?
These are different activities. 46.82.21 is strictly gold buying — purchasing gold objects for resale to operators; other bulk non-ferrous metals, including industrial gold, belong in 46.82.29. If you carry out both, list both codes.