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
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.9Attività di intermediari del commercio all'ingrosso di altri prodotti specifici n.c.a.
- 46.18.99Attività di intermediari del commercio all'ingrosso di altri prodotti specifici vari n.c.a.
Description
- activities of agents involved in the wholesale of candles
- activities of agents involved in the wholesale of brooms and brushes for domestic use
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 am an agent for candles, brooms, and household brushes — do I fall under this catch-all code?
Yes, candles, brooms, and household brushes are explicitly listed within 46.18.99, which covers agents handling miscellaneous specific products not classified elsewhere. The key requirement is that it remains an identifiable product line, not a completely mixed assortment.
What is the difference between this code 46.18.99 and the non-specialised intermediary code 46.19.00?
The difference lies in the specificity of the product. Here there is a specific line of goods — even if varied — that does not have a dedicated code. In 46.19.00, by contrast, the agent works across mixed assortments with no predominant specialisation.
My specific product already has a dedicated 46.18 code — should I use that one or this catch-all?
Always use the dedicated code if one exists. 46.18.99 applies only when the specific product does not have its own entry in the agents' family. For example, costume jewellery, musical instruments, and wall and floor coverings already have their own codes such as 46.18.93, so they do not belong here.