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
- 46.18.2Attività di intermediari del commercio all'ingrosso di giochi e giocattoli, attrezzature sportive, orologi e gioielli, apparecchiature fotografiche e strumenti ottici
- 46.18.26Attività di intermediari del commercio all'ingrosso di apparecchiature fotografiche e strumenti ottici
Description
- activities of agents involved in the wholesale of photographic and optical equipment
- activities of agents involved in the wholesale of telescopes, microscopes, binoculars
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 represent a camera and lens brand — is this the right code or the one for audio-video electronics?
Yes, for photographic equipment and optical instruments (telescopes, microscopes, binoculars) on mandate the code is 46.18.26. The distinction is optics versus consumer electronics: as soon as your mandates cover televisions, radios, and audio-video players, you move to 46.18.50.
I am an agent for eyeglasses and ophthalmic lenses — is this code correct or should I use the medical articles one?
Usually here if the mandate covers precision optical instruments and photographic equipment. However, when the mandate involves medical and ophthalmic devices classified as healthcare aids, the activity is closer to medical articles at 46.18.12. The intended use of the product is what matters.
I source orders for laboratory optical instruments (microscopes) from several manufacturers — is this the correct code?
Yes, microscopes, telescopes, and binoculars are explicitly included in 46.18.26 when you work as a commission agent. If alongside these you also handle industrial measuring instruments or other heterogeneous technical products, consider the catch-all code for miscellaneous products 46.18.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.93— Agenti e rappresentanti di articoli fotografici, ottici e prodotti simili; strumenti scientifici e per laboratori di analisi(unito da più codici)