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
- 46.17.0Attività di intermediari del commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.17.06Attività di intermediari del commercio all'ingrosso di bevande
Description
- activities of agents involved in the wholesale of alcohol-based drinks and non-alcoholic beverages
- activities of agents involved in the wholesale of natural mineral waters and other bottled waters
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 46.17:
- 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 am a sales agent for wines and beverages to bars and restaurants: ATECO code 46.17.06 or beverage wholesaler?
Generally 46.17.06 if you take orders on commission on behalf of a winery or producer. When you buy beverages and resell them at your own risk, you move into wholesale trade — for example 46.34.10 for alcoholic beverages.
I act as an agent for both alcoholic and non-alcoholic beverages and mineral water: can I use a single code?
Yes, 46.17.06 covers alcoholic drinks, soft drinks, mineral water and other bottled waters. A single code covers all beverages for agents.
I act as an agent for bottled mineral water: does it really fall under 46.17.06?
Yes, natural mineral water and other bottled waters are explicitly listed among the activities of 46.17.06. If you were a wholesaler buying and reselling water yourself, you would instead use 46.34.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.05— Agenti e rappresentanti di bevande e prodotti similari(unito da più codici)