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
- 46.18.31Attività di intermediari del commercio all'ingrosso di libri
Description
- activities of agents involved in the wholesale of books
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 a publishing agent placing books with bookshops — is this the right code or the one for newspapers and magazines?
Yes, for those who promote the wholesale sale of books on mandate the code is 46.18.31. The distinction lies in the type of publication: as soon as you deal in newspapers and magazines you move to 46.18.32, the twin code for periodicals.
Book agent versus book wholesaler who buys and resells — what difference does it make for the ATECO code?
It comes down to ownership of the goods. As an agent you work on commission without buying the books, so you use 46.18.31. If you purchase batches of books and resell them yourself, you are a full-fledged wholesaler and the code changes family, moving outside the 46.18 agent group.
I handle both books and stationery for the same customers — one code or two?
It usually depends on the predominant activity. If book mandates dominate, you stay in 46.18.31; if stationery prevails, the correct code is 46.18.33. These are two distinct codes within the same agent family.