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
- 46.11.0Attività di intermediari del commercio all'ingrosso di materie prime agricole, animali vivi, materie prime tessili e semilavorati
- 46.11.03Attività di intermediari del commercio all'ingrosso di animali vivi
Description
- activities of agents involved in the wholesale of live animals, e.g. buffaloes, sheep, goats, turkeys, horses
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 46.11:
- activities of agents involved in the wholesale of food for pets, see 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 act as an intermediary in the buying and selling of cattle and sheep between farmers — which ATECO code do I use?
46.11.03, if you broker the deal and collect a commission without taking ownership of the animals. If you buy the animals and resell them in your own name, the correct code is the direct wholesale trade code 46.23.00.
I am a livestock broker at farms and fairs — does 46.11.03 also cover horses and poultry?
Yes. The code explicitly lists buffalo, sheep, goats, hens and horses among the live animals covered. The distinction that matters remains the same: commission (here) versus buying for own-account resale under 46.23.00.
I arrange sales of live animals but occasionally also deal in animal feed — can I keep a single code?
You normally keep the code for your predominant activity. If the bulk of your business is live-animal trading, you stay on 46.11.03; if animal feed and agricultural raw materials predominate, the reference is 46.11.01.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: