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
- 46.12.02Attività di intermediari del commercio all'ingrosso di combustibili solidi
Description
- activities of agents involved in the wholesale of hard coal
- activities of agents involved in the wholesale of briquettes, ovoids and similar fuels manufactured from lignite
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 source coal and lignite briquette supplies for wholesalers — which ATECO code should I choose?
46.12.02, if you work on commission for anthracite, briquettes and lignite ovoids without buying the goods. If you buy and resell solid fuel in your own name, the code is 46.81.00.
As an agent I deal in both pellets and coal as well as diesel — can I keep a single code?
Usually not, because solid and liquid fuels sit in two separate categories. Anthracite and lignite fall under 46.12.02; diesel, biofuels and bottled gas go under 46.12.01.
I am an anthracite procurement agent for industrial clients — does 46.12.02 apply even though I manage no warehouse?
Yes, precisely because you manage no warehouse. The code is designed for those who broker deals and earn a commission. If in the future you hold stock and sell in your own name, the reference becomes the direct trade code 46.81.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.12.02— Agenti e rappresentanti di combustibili solidi(unito da più codici)