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
- 46.16.03Attività di intermediari del commercio all'ingrosso di camicie, biancheria intima e articoli simili
Description
- activities of agents involved in the wholesale of shirts
- activities of agents involved in the wholesale of underwear for adults, babies and children
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 shirts and underwear for clothing retailers — should I use 46.16.03 or the generic clothing intermediary code?
Usually 46.16.03, because shirts and underwear for adults, infants and children have their own specific intermediary entry. If you represent outerwear, knitwear and general accessories, then 46.16.04 applies.
I am an underwear agent but I also sell hosiery and tights — does this still fall under 46.16.03?
Yes, hosiery and tights follow the same logic as underwear, so they remain in 46.16.03 when you work as an intermediary. The key requirement is that you take orders on a commission basis and do not purchase the goods for resale.
I buy stocks of shirts and underwear and resell them to retailers — is this still intermediary activity?
No. By purchasing the goods and reselling them at your own risk you become a clothing wholesaler, under 46.42.10. ATECO code 46.16.03 applies only if you promote sales on behalf of the manufacturer without purchasing the garments.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.04— Agenti e rappresentanti di camicie, biancheria e maglieria intima(unito da più codici)