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
- 46.17.04Attività di intermediari del commercio all'ingrosso di latte e prodotti lattiero-caseari
Description
- activities of agents involved in the wholesale of powdered milk
- activities of agents involved in the wholesale of dairy products, e.g. cheese, butter and yoghurt
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 am a sales agent for cheeses and dairy products on behalf of a dairy: ATECO code 46.17.04?
Yes, cheese, butter, yoghurt and powdered milk fall under 46.17.04 when you promote sales on commission. If you buy dairy products and resell them at your own risk, you are a dairy wholesaler, not an agent.
I act as an agent for powdered milk and cheeses together: do I need a different code for each?
No, 46.17.04 groups powdered milk and all dairy products — cheese, butter and yoghurt — under the same code. A single code is sufficient as long as you remain an agent.
I handle dairy products but also edible oils and fats for the same clients: does it all fall here?
No, edible oils and fats have their own dedicated agent code at 46.17.05. Code 46.17.04 covers only the milk and dairy sector.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.03— Agenti e rappresentanti di latte, burro e formaggi(unito da più codici)