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
- 46.16.0Attività di intermediari del commercio all'ingrosso di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.04Attività di intermediari del commercio all'ingrosso di altri articoli di abbigliamento e accessori per l'abbigliamento
Description
- activities of agents involved in the wholesale of gloves, belts, ties, etc.
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 46.16:
- 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
Frequently asked questions
I am a multi-principal agent for clothing and accessories such as gloves, belts and ties — is 46.16.04 the right code?
Yes, gloves, belts and ties are exactly the accessories listed under 46.16.04. This applies regardless of the number of principals: whether you work for one or several, you remain in the same code as long as you work on a commission basis.
I deal only in shirts and underwear, with no accessories — should I still use 46.16.04?
No. Shirts and underwear have their own dedicated entry, 46.16.03. ATECO code 46.16.04 covers the rest of the clothing range and non-specific accessories.
I represent leather bags, belts and wallets — does this fall under 46.16.04 or leather goods?
It depends on the product. A belt as a clothing accessory falls under 46.16.04, but bags and leather travel goods have their own dedicated intermediary entry at 46.16.07. If leather goods make up the main part of your portfolio, choose that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.01— Agenti e rappresentanti di vestiario ed accessori di abbigliamento(unito da più codici)