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
- 46.17.01Attività di intermediari del commercio all'ingrosso di frutta e ortaggi
Description
- activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fruit and vegetables
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 act as a fruit and vegetable broker on behalf of producers — should I use ATECO code 46.17.01 or the wholesale code for fruit?
Usually 46.17.01 if you connect producers and buyers on a commission basis, without purchasing the produce yourself. When you buy goods at the market and resell them at your own risk, you are in wholesale trade 46.31.10.
I act as an intermediary for fresh fruit but also dried and frozen produce — does everything fall under 46.17.01?
Yes, the entry covers fresh, frozen, quick-frozen, preserved and dried fruit and vegetable products. A single code covers the entire range as long as you remain a commission-based intermediary.
I deal only in vegetables and pulses, no fruit — do I need a different code?
No, vegetables and fruit are grouped together under 46.17.01 for intermediaries. For other foodstuffs such as eggs or food supplements, the intermediary code shifts to 46.17.07.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.01— Agenti e rappresentanti di prodotti ortofrutticoli freschi, congelati e surgelati(unito da più codici)