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
- 46.18.2Attività di intermediari del commercio all'ingrosso di giochi e giocattoli, attrezzature sportive, orologi e gioielli, apparecchiature fotografiche e strumenti ottici
- 46.18.22Attività di intermediari del commercio all'ingrosso di biciclette
Description
- activities of agents involved in the wholesale of bicycles
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 work as an agent for bicycles and e-bikes supplying cycling shops — is ATECO code 46.18.22 correct?
Yes, 46.18.22 is the specific code for a bicycle agent when you take orders on commission on behalf of the manufacturer. Bicycles have their own dedicated code, separate from other sports equipment.
I deal in bicycles but also helmets, accessories, and cycling apparel — does everything fall under 46.18.22?
Not for sports equipment in general, which has its own agent code at 46.18.23. Code 46.18.22 is dedicated to bicycles; for the accessories and equipment side, use whichever code reflects the predominant activity.
I am an agent for skis and surfboards, not bicycles — can I use the same code?
No, skis and boards fall under the sports equipment agent code 46.18.23. Code 46.18.22 applies only to bicycles.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.91— Agenti e rappresentanti di attrezzature sportive; biciclette(rimappatura complessa)