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
- 46.13.0Attività di intermediari del commercio all'ingrosso di legname e materiali da costruzione
- 46.13.03Attività di intermediari del commercio all'ingrosso di altri materiali da costruzione
Description
- activities of agents involved in the wholesale of doors and windows
- activities of agents involved in the wholesale of flat glass
- activities of agents involved in the wholesale of prefabricated buildings and building equipment
- activities of agents involved in the wholesale of sanitary equipment
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 46.13:
- 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 of doors, windows and flat glass for construction companies on a commission basis: is the code 46.13.03 or the direct wholesale code for building materials?
46.13.03, if you work on commission for doors, windows, flat glass and sanitary ware without purchasing them yourself. If you buy and resell the materials on your own account, the direct wholesale code is 46.83.29.
I work as an agent for windows, doors and prefabricated buildings: does that fall under 46.13.03?
Yes. Doors, windows, prefabricated buildings and construction equipment are among the activities covered by this code. For timber alone there is a dedicated code, 46.13.01.
I act as an agent for sanitary ware for builders' merchants: 46.13.03 or a hardware code?
46.13.03, because sanitary ware is listed here among building materials. Hardware and tools sold on commission have their own dedicated code, 46.15.05.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.13.02— Agenti e rappresentanti di materiale da costruzione (inclusi gli infissi e gli articoli igienico-sanitari); vetro piano(rimappatura complessa)