Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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
- 46.18.4Attività di intermediari del commercio all'ingrosso di automobili, altri autoveicoli e motocicli
- 46.18.41Attività di intermediari del commercio all'ingrosso di automobili e autoveicoli leggeri
Description
- activities of agents involved in the wholesale of cars and light motor vehicles
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 source orders for new cars on behalf of a car manufacturer without holding any stock — is this the right code or the one for dealerships?
Yes, if you promote the sale of passenger cars and light motor vehicles on mandate, without purchasing the vehicles yourself, you fall under 46.18.41. Someone who buys and resells cars on their own account, like a dealership, uses the direct wholesale trade code 46.71.10.
I am an agent for passenger cars but I also handle orders for vans and lorries — one code or two?
It depends on the predominant vehicle. Passenger cars and light vehicles fall under 46.18.41, while trucks, trailers, caravans, and motorhomes have their own dedicated code at 46.18.42. If the two streams are roughly equal in weight, choose the one that generates the larger share of your commissions.
I source car sales and also spare parts for the same customers — do I need to change code for the parts?
Yes, spare parts are a distinct activity. Vehicle sales on mandate remain under 46.18.41, but the agent activity for motor vehicle parts and accessories has its own code at 46.18.43.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.11.02— Intermediari del commercio di autovetture e di autoveicoli leggeri (incluse le agenzie di compravendita)(rimappatura complessa)