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
- 46.15.0Attività di intermediari del commercio all'ingrosso di mobili, articoli per la casa e ferramenta
- 46.15.05Attività di intermediari del commercio all'ingrosso di ferramenta
Description
- activities of agents involved in the wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools)
- activities of agents involved in the wholesale of bolts and screws
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 46.15:
- 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 orders for hand tools, screws and bolts for hardware shops on commission — should I use ATECO code 46.15.05 or the direct wholesale code for hardware?
46.15.05, if you act as an intermediary for hammers, saws, screwdrivers, bolts and screws on a commission basis without purchasing them yourself. Businesses that buy and resell hardware on their own account use 46.84.10 instead.
I work as an agent for hand tools with no warehouse — is 46.15.05 the right code?
Yes, hand tools such as hammers, saws and screwdrivers are listed here, and operating without a warehouse is the typical condition for an agent. If you move to holding stock and reselling, you shift to direct wholesale under 46.84.10.
I act as an intermediary for both hardware and other building materials — do I need two separate codes?
Usually yes. Tools, screws and bolts fall under 46.15.05; doors, windows, glass and sanitary fittings on a commission basis fall under 46.13.03.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.15.02— Agenti e rappresentanti di articoli di ferramenta e di bricolage(unito da più codici)