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
- 46.18.50Attività di intermediari del commercio all'ingrosso di apparecchiature audio e video
Description
- activities of agents involved in the wholesale of radio equipment
- activities of agents involved in the wholesale of televisions
- activities of agents involved in the wholesale of recording media players and recorders
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 TVs, radios, and audio systems for brands — this code or the one for photography?
Yes, televisions, radio sets, and media players and recorders sold on a commission basis fall under 46.18.50. The boundary is consumer electronics versus optics: as soon as you handle cameras, telescopes, or microscopes you move to 46.18.26.
I represent speaker and soundbar brands as well as hi-fi systems — do I fall under this code?
Yes, audio sound-reproduction equipment falls here when you work as a commission agent. If your portfolio mixes audio-video products with appliances and other varied electronics, consider the catch-all code 46.18.99.
What changes between being an audio-video electronics agent and a wholesaler who buys and resells?
The difference lies in ownership of the goods. As an agent working on a commission basis without taking title to the equipment, you fall in 46.18.50. Those who buy stocks of electronics and resell them on their own account belong in direct wholesale trade, outside the 46.18 agents' family.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 46.18.23— Procacciatori d'affari di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici(rimappatura complessa)
- 46.18.21— Agenti e rappresentanti di elettronica di consumo audio e video, materiale elettrico per uso domestico(rimappatura complessa)
- 46.18.24— Mediatori in elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici(rimappatura complessa)