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
- 46.15.02Attività di intermediari del commercio all'ingrosso di altri mobili e oggetti di arredamento per la casa
Description
- activities of agents involved in the wholesale of furniture made of cane, wicker, rush, cork and straw
- activities of agents involved in the wholesale of home furnishings
- activities of agents involved in the wholesale of mattresses and mattress supports
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 mattresses and home furnishing articles on a commission basis: is the code 46.15.02 or the direct wholesale code for furniture?
46.15.02, if you act as a commission agent for mattresses, furnishing accessories and furniture made of wicker, rattan or straw without purchasing them yourself. Those who buy and resell furniture on their own account use 46.47.10 instead.
I work as an agent for wicker furniture and home furnishings, not office furniture: is 46.15.02 correct?
Yes. Furniture made of cane, wicker, rattan, cork and straw, as well as home furnishings, falls here. Wooden, metal and plastic furniture for offices and shops has its own code, 46.15.01.
I act as an agent for mattresses and mattress bases: does that fall under 46.15.02 or household goods?
46.15.02, because mattresses and mattress bases are listed among the activities of this code. Tableware, glassware and household appliances fall instead under 46.15.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.15.05— Agenti e rappresentanti di mobili e oggetti di arredamento per la casa in canna, vimini, giunco, sughero, paglia; scope, spazzole, cesti e simili(rimappatura complessa)