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
- 46.18.3Attività di intermediari del commercio all'ingrosso di libri, giornali, riviste e articoli di cancelleria
- 46.18.33Attività di intermediari del commercio all'ingrosso di articoli di cancelleria
Description
- activities of agents involved in the wholesale of stationery
- activities of agents involved in the wholesale of paper and paperboard
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
Excluded from category 46.18.3:
- wholesale of books, magazines and newspapers, see 46.49.2
Frequently asked questions
I am a representative for stationery and paper products for offices — is code 46.18.33 correct or should I use the books code?
Yes, stationery, paper, and cardboard on wholesale mandate belong here. The distinction from publishing is clear: books go under 46.18.31, while pens, notebooks, paper, and office supplies are covered here.
Stationery agent versus a wholesaler who sells paper on their own account — what difference does it make for ATECO?
The difference is ownership of the goods. As a commission agent, without buying the articles yourself, you use 46.18.33. If instead you purchase and resell paper and stationery on your own account, the activity is direct wholesale trade and the code is 46.49.10.
I source orders for both stationery and various other office products — do I stay here?
Usually yes, as long as stationery is the common thread running through your mandates. When the product range broadens too much and loses a dominant line, the activity becomes non-specialised intermediation at 46.19.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.11— Agenti e rappresentanti di carta e cartone (esclusi gli imballaggi); articoli di cartoleria e cancelleria(unito da più codici)