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
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.3Attività di intermediari del commercio all'ingrosso di libri, giornali, riviste e articoli di cancelleria
- 46.18.32Attività di intermediari del commercio all'ingrosso di giornali e riviste
Description
- activities of agents involved in the wholesale of newspapers and magazines
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 46.18:
- 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
- waste trade activities as wholesalers, see 46.87
- activities of insurance agents, see 66.22
- activities of real estate agents, see 68.31
- activities of sale representatives, for promotion purposes, see 73.30
Excluded from category 46.18.3:
- wholesale of books, magazines and newspapers, see 46.49.2
Frequently asked questions
I am an agent sourcing supplies of daily newspapers and periodicals for newsagents — is this code correct or should I use the books one?
Yes, for newspapers and magazines on wholesale mandate the code is 46.18.32. The boundary is the type of publication: books go under 46.18.31, while periodical press and magazines stay here.
What is the difference between a magazine agent and an actual press distributor?
The key point is that you do not purchase the copies. If you promote sales on commission without taking possession of the goods, you fall under 46.18.32. Anyone who physically buys and resells press titles is a direct wholesaler, outside the 46.18 agent family.
I source contracts for magazines and also for related stationery — where do I go?
You generally follow the predominant product. If periodicals are at the core you stay in 46.18.32; if stationery becomes the main part of your mandates, the correct code is 46.18.33.