Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.1Attività di servizi di intermediazione per il commercio all'ingrosso
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.2Attività di intermediari del commercio all'ingrosso di giochi e giocattoli, attrezzature sportive, orologi e gioielli, apparecchiature fotografiche e strumenti ottici
- 46.18.23Attività di intermediari del commercio all'ingrosso di altre attrezzature sportive
Description
- activities of agents involved in the wholesale of sports goods (excluding bicycles)
- activities of agents involved in the wholesale of sailboards, surfboards and waterskis
Exclusion notes
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 46.1:
- wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
- 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, 46.9
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for real estate activities, see 68.31
- 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 73
Excluded from class 46.18:
- wholesale on own account, see 46.2, 46.3, 46.4, 46.5, 46.6, 46.7, 46.8, 46.9
- 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, 46.9
- waste trade activities as wholesalers, see 46.87
- activities of insurance agents, see 66.22
- activities of real estate agents, see 68.31
- activities of sale representatives, for promotion purposes, see 73.30
Frequently asked questions
I am an agent for skis, surfboards, and gym equipment — ATECO code 46.18.23 or wholesale of sporting goods?
Usually 46.18.23 if you take orders on commission on behalf of the manufacturer. When you buy the sports equipment and resell it at your own risk, you move into wholesale trade 46.49.49.
I act as an agent for windsurfing boards, water skis, and surf equipment — does it all fall under 46.18.23?
Yes, windsurfing boards, surfboards, and water skis are explicitly listed under 46.18.23 alongside other sports equipment. The code covers all sport except bicycles.
I handle sports equipment and also bicycles — can I use a single code?
No, bicycles have their own dedicated agent code at 46.18.22. Code 46.18.23 covers all sport except bicycles; if you handle both lines, choose the predominant one or register both.