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
- 46.15.0Attività di intermediari del commercio all'ingrosso di mobili, articoli per la casa e ferramenta
- 46.15.04Attività di intermediari del commercio all'ingrosso di altri articoli per la casa
Description
- 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
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 46.15:
- 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 source orders for washing machines, refrigerators and tableware on commission — should I use ATECO code 46.15.04 or the direct wholesale code for household appliances?
46.15.04, if you act as an intermediary for dishwashers, washing machines, domestic refrigerators, porcelain and glassware without purchasing them yourself. Businesses that buy and resell household appliances on their own account use 46.43.30 instead.
I work as an agent for porcelain and household glassware — does this fall under 46.15.04?
I am an agent for large domestic appliances, not furniture — should I use 46.15.04 or 46.15.02?
46.15.04. Refrigerators, washing machines and tumble dryers are covered here under household goods. Furniture and home furnishings on a commission basis fall under 46.15.02 instead.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: