Tax Democracy

ATECO code 46.13

Agents involved in the sale of timber and building materials

ATTIVITÀ DI INTERMEDIARI DEL COMMERCIO ALL'INGROSSO DI LEGNAME E MATERIALI DA COSTRUZIONE

ATECO code46.13

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

62%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
  • 46Commercio all'ingrosso
  • 46.1Attività di servizi di intermediazione per il commercio all'ingrosso
  • 46.13Attività di intermediari del commercio all'ingrosso di legname e materiali da costruzione

Description

Notes from sub-category 46.13.01:

  • 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

Notes from sub-category 46.13.03:

  • activities of agents involved in the wholesale of doors and windows
  • activities of agents involved in the wholesale of flat glass
  • activities of agents involved in the wholesale of prefabricated buildings and building equipment
  • activities of agents involved in the wholesale of sanitary equipment

Exclusion notes

  • 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

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

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