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
- 46.17.02Attività di intermediari del commercio all'ingrosso di carne e prodotti a base di carne
Description
- activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried meat
- activities of agents involved in the wholesale of charcuterie and other meat products
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 cured meats and meat on behalf of a meat processor: ATECO code 46.17.02 or wholesale meat dealer?
Generally 46.17.02 if you take orders on commission without purchasing the goods yourself. When you buy meat and cured meats and resell them at your own risk, you move into wholesale trade — for example 46.32.11 for fresh meat.
I act as an agent for both fresh meat and cured/processed meat products: can I use a single code?
Yes, 46.17.02 covers fresh, frozen, preserved and processed meat products such as cured meats. A single code covers the entire meat sector for agents.
I also act as an agent for fish in addition to meat: does it all fall under 46.17.02?
No, fish has its own dedicated agent code at 46.17.03. Code 46.17.02 covers only meat; for fish you need the other code, or whichever of the two is predominant.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.02— Agenti e rappresentanti di carni fresche, congelate, surgelate, conservate e secche; salumi(unito da più codici)