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
- 46.15.03Attività di intermediari del commercio all'ingrosso di apparecchiature di riscaldamento, ventilazione e condizionamento domestico
Description
- activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment
- activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors 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 46.15:
- 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 domestic air conditioners and boilers on a commission basis: is the code 46.15.03 or the one for non-domestic use?
46.15.03, if you act as a commission agent for domestic heating, ventilation and air-conditioning equipment. The same equipment for non-domestic use, also sold on commission, falls instead under 46.14.01.
I work as an agent for domestic air conditioners: what is the difference compared to the direct wholesale of household appliances?
The difference lies in ownership of the goods. As an agent you work on commission and remain on 46.15.03. Those who buy and resell household appliances on their own account use the direct wholesale code, for example 46.43.30.
I also act as an agent for extension leads and cables for domestic appliances: does that fall under 46.15.03?
Yes, cables, extension leads and sets of insulated cables for domestic use are listed among the activities of this code. For other household articles such as tableware and glassware there is instead 46.15.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.13.03— Agenti e rappresentanti di apparecchi ed accessori per riscaldamento e condizionamento e altri prodotti similari(rimappatura complessa)