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
- 46.1Attività di servizi di intermediazione per il commercio all'ingrosso
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.4Attività di intermediari del commercio all'ingrosso di automobili, altri autoveicoli e motocicli
- 46.18.42Attività di intermediari del commercio all'ingrosso di altri autoveicoli
Description
- activities of agents involved in the wholesale of lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes)
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 arrange sales of trucks, trailers, and motorhomes on behalf of manufacturers — does this code apply, or should I use the one for light vehicles?
Yes, trucks, trailers, semi-trailers, caravans, and motorhomes sold on a commission basis fall under 46.18.42. The distinction is the weight and category of the vehicle: cars and light motor vehicles belong in the twin code 46.18.41.
I am an agent for camping vehicles (caravans and motorhomes) — do I fall here or somewhere else?
Yes, caravans, touring caravans, and motorhomes are explicitly listed within this code, so you stay in 46.18.42. The key requirement is that you act as an intermediary without taking ownership of the vehicles. If you instead buy and resell vehicles on your own account, the activity becomes direct wholesale trade and requires a different code.
I handle both trucks and their spare parts on a commission basis — can I use a single code?
No, these are two separate activities. The complete vehicle stays in 46.18.42, while the brokerage of motor vehicle parts and accessories has its own code 46.18.43. Choose based on the predominant activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.19.02— Intermediari del commercio di altri autoveicoli (incluse le agenzie di compravendita)(rimappatura complessa)