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
- 46.13.0Attività di intermediari del commercio all'ingrosso di legname e materiali da costruzione
- 46.13.01Attività di intermediari del commercio all'ingrosso di legname
Description
- activities of agents involved in the wholesale of timber and wooden semi-finished goods
- activities of agents involved in the wholesale of pallets and wooden containers and their parts
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 46.13:
- 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 timber and pallet orders between sawmills and customers — code 46.13.01 or the direct timber trade code?
46.13.01, if you work on commission for timber, semi-finished wood products, pallets and wooden containers without purchasing them. If you buy and resell the timber in your own name, the direct code is 46.83.10.
I act as an agent for both timber and other building materials — do I need two separate codes?
Usually yes. Timber and semi-finished wood products fall under 46.13.01; doors, windows, flat glass and other construction materials go under 46.13.03.
I am a broker of pallets and wooden containers — does 46.13.01 apply even though I never handle the goods?
Yes, in fact that is the typical case: you broker the deal and earn the commission. Pallets and wooden containers are explicitly listed under this code. As soon as you hold stock and resell in your own name you move to 46.83.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.13.01— Agenti e rappresentanti di legname, semilavorati in legno e legno artificiale(unito da più codici)