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
- 46.11.0Attività di intermediari del commercio all'ingrosso di materie prime agricole, animali vivi, materie prime tessili e semilavorati
- 46.11.02Attività di intermediari del commercio all'ingrosso di fiori e piante
Description
- activities of agents involved in the wholesale of flowers, plants, bulbs and seeds
- activities of agents involved in the wholesale of cut flowers and flower buds
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 46.11:
- activities of agents involved in the wholesale of food for pets, see 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 source orders for cut flowers and plants on behalf of wholesalers without buying anything — is code 46.11.02 correct?
Yes. Commission-based intermediation in flowers, plants, bulbs, seeds and cut flowers belongs here. If instead you hold stock and resell the flowers in your own name, you must move to the direct wholesale trade code 46.22.00.
I sell both flowers and vegetable seeds as an agent — do I need two separate codes?
Usually yes. Seeds together with ornamental flowers and plants fall under 46.11.02, but if the intermediation of agricultural seeds and animal feed predominates, the reference code is 46.11.01. It depends on what makes up the bulk of your turnover.
I am a nursery-plant broker for large retailers — am I an agent or a wholesaler?
An agent, if you connect the nursery with the buyer and invoice the commission. The code is 46.11.02. The moment you purchase the plants and take on the risk of unsold stock, you become a wholesaler and use 46.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.11.02— Agenti e rappresentanti di fiori e piante(unito da più codici)