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
- 46.14.0Attività di intermediari del commercio all'ingrosso di macchine e attrezzature industriali, navi e aeromobili
- 46.14.04Attività di intermediari del commercio all'ingrosso di attrezzature agricole
Description
- activities of agents involved in the wholesale of agricultural equipment, including tractors
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 46.14:
- activities of commission agents for motor vehicles and motorcycles, see 46.18
- activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 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
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Frequently asked questions
I arrange sales of tractors and agricultural machinery on a commission basis: is the code 46.14.04 or the direct wholesale code for agricultural supplies?
46.14.04, if you act as a commission agent for tractors and agricultural equipment without purchasing them yourself. Those who buy and resell agricultural machinery and supplies on their own account use 46.61.00 instead.
I work as an agent for both tractors and construction machinery: can I use a single code?
Usually not. Tractors and agricultural equipment fall under 46.14.04; construction machinery has its own code, 46.14.02. The predominant activity determines the primary code.
I am an agent for agricultural machinery and do not sell feed or seeds: is 46.14.04 correct?
Yes. This code covers only the brokerage of tractors and agricultural equipment. Feed and seeds sold on commission fall instead under 46.11.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.14.04— Agenti e rappresentanti di macchine ed attrezzature per uso agricolo (inclusi i trattori)(unito da più codici)