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
- 46.16.0Attività di intermediari del commercio all'ingrosso di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.06Attività di intermediari del commercio all'ingrosso di calzature
Description
- activities of agents involved in the wholesale of footwear, including boots and sandals
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 46.16:
- 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 represent shoes, boots and sandals for retailers — should I use ATECO code 46.16.06 or the wholesale code for footwear?
Usually 46.16.06 if you take orders on behalf of the shoe manufacturer and earn commissions, without purchasing the shoes yourself. When you buy stock and resell it at your own risk, you move to wholesale trade 46.42.30.
I represent both footwear and bags and travel goods — do I need a separate code for each line?
As a general rule, the predominant line determines the code. Footwear falls under 46.16.06, while bags, luggage and leather travel goods have their own intermediary entry at 46.16.07. If the two lines are roughly equal, choose the one with the higher volume.
I am an agent for sports shoes and trekking footwear — should I use 46.16.06 or the sporting goods code?
Yes, 46.16.06: footwear remains footwear even when it is designed for sport. Actual sporting equipment such as skis and boards has its own intermediary entry at 46.18.23.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.05— Agenti e rappresentanti di calzature ed accessori(unito da più codici)