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
- 46.12.0Attività di intermediari del commercio all'ingrosso di combustibili, minerali, metalli e prodotti chimici per l'industria
- 46.12.01Attività di intermediari del commercio all'ingrosso di combustibili liquidi e gassosi
Description
- activities of agents involved in the wholesale of gas oils and lubricating petroleum oils
- activities of agents involved in the wholesale of liquid biodiesel
- activities of agents involved in the wholesale of bottled gaseous fuels
Notes from category 46.12.0:
- activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers
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 46.12:
- 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 arrange diesel and bottled LPG contracts between suppliers and resellers — code 46.12.01 or the own-account fuel trade code?
46.12.01, because you are brokering the deal on a commission basis without purchasing the fuel. If you buy the fuel and resell it in your own name, the direct trade code is 46.81.00.
I work as an agent for both liquid fuels and coal — do I need two separate codes?
Yes. Liquid and gaseous fuels (diesel, lubricating oils, biofuels, bottled gas) fall under 46.12.01; solid fuels such as anthracite and lignite go under 46.12.02.
I am a wholesale petroleum products broker — does 46.12.01 also cover lubricating oils and biodiesel?
Yes, diesel, petroleum lubricating oils and liquid biofuels are all listed under this code. You remain an agent as long as you collect only the commission; the moment you take possession of the goods for resale you switch to 46.81.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.12.01— Agenti e rappresentanti di carburanti, gpl, gas in bombole e simili; lubrificanti(unito da più codici)