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
- 46.18.1Attività di intermediari del commercio all'ingrosso di prodotti farmaceutici e articoli medicali, profumi e articoli di profumeria e prodotti per la pulizia
- 46.18.12Attività di intermediari del commercio all'ingrosso di articoli medicali
Description
- activities of agents involved in the wholesale of medical goods
- activities of agents involved in the wholesale of orthopaedic goods
- activities of agents involved in the wholesale of pacemakers and hearing aids
- activities of agents involved in the wholesale of instruments and appliances used in dental treatment
- activities of agents involved in the wholesale of artificial teeth and artificial parts of the body
- activities of agents involved in the wholesale of medical, surgical or laboratory sterilisers
- activities of agents involved in the wholesale of medical, surgical, dental or veterinary furniture
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 a sales agent for medical devices and orthopaedic products for hospitals and clinics: ATECO code 46.18.12?
Yes, medical goods, orthopaedic items, prostheses and diagnostic instruments fall under 46.18.12 when you work as a commission agent. It is the code for healthcare devices, distinct from the pharmaceuticals code.
I handle pacemakers, hearing aids and dental prostheses: does it all fall under 46.18.12?
Yes, pacemakers, hearing aids, artificial teeth, prostheses and medical sterilisers are all listed among the activities of 46.18.12. Furniture for medical, surgical and veterinary use is also included here.
I also act as an agent for pharmaceuticals in addition to medical devices: do I need a separate code for medicines?
Yes, pharmaceutical products have their own dedicated agent code at 46.18.11. Code 46.18.12 covers devices and medical goods; use the other code for pharmaceuticals, or whichever is predominant.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.32— Agenti e rappresentanti di prodotti sanitari ed apparecchi medicali, chirurgici e ortopedici; apparecchi per centri di estetica(rimappatura complessa)