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
- 46.16.0Attività di intermediari del commercio all'ingrosso di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.07Attività di intermediari del commercio all'ingrosso di articoli in pelle e articoli da viaggio
Description
- activities of agents involved in the wholesale of handbags and travel accessories
- activities of agents involved in the wholesale of saddlery and harness for any animal
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 46.16:
- 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 work as an agent for bags, luggage and leather goods — should I use 46.16.07 or the wholesale code for leather articles?
Usually 46.16.07 if you promote sales on behalf of the manufacturer and earn commissions. When you purchase bags and luggage to resell at your own risk, you fall under wholesale trade 46.49.50.
I represent saddlery and harness for horses — is this really covered by 46.16.07?
Yes, saddlery and harness for any animal are explicitly listed under 46.16.07 alongside leather travel goods. They remain here as long as you work as an intermediary without purchasing the goods.
I deal in leather goods but also in belts and wallets classified as clothing accessories — should I use 46.16.07 or the clothing accessories code?
It depends on the product. Bags and leather travel goods fall under 46.16.07, while belts and clothing accessories have their own entry at 46.16.04. Choose based on which category makes up the larger part of your portfolio.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.06— Agenti e rappresentanti di pelletteria, valige ed articoli da viaggio(unito da più codici)