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
- 46.17.0Attività di intermediari del commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.17.07Attività di intermediari del commercio all'ingrosso di altri prodotti alimentari e tabacchi
Description
- activities of agents involved in the wholesale of food supplements for human consumption
- activities of agents involved in the wholesale of eggs
- activities of agents involved in the wholesale of food for pets
- activities of agents involved in the wholesale of food supplements for animal consumption
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 46.17:
- 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 sales agent for food supplements and various products for large-scale retail: ATECO code 46.17.07?
Yes, food supplements for human consumption, eggs, pet food and animal feed supplements fall under 46.17.07 when you act as an agent. It is the residual code for food products that do not have a specific category of their own.
I handle eggs and tobacco alongside other food products: do I need a separate code for tobacco?
No, 46.17.07 explicitly includes tobacco alongside other residual food products. A single code covers the full range as long as you remain a commission agent.
I am an agent for fruit and vegetables, not generic food products: can I still use 46.17.07?
Generally no, because fruit and vegetables have their own dedicated code at 46.17.01. Code 46.17.07 is only used for food products that do not fall under a specific category such as meat, fish, dairy or beverages.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.07— Agenti e rappresentanti di altri prodotti alimentari (incluse le uova e gli alimenti per gli animali domestici); tabacco(rimappatura complessa)