Tax Democracy

ATECO code 46.14

Agents involved in the sale of machinery, industrial equipment, ships and aircraft

ATTIVITÀ DI INTERMEDIARI DEL COMMERCIO ALL'INGROSSO DI MACCHINE E ATTREZZATURE INDUSTRIALI, NAVI E AEROMOBILI

ATECO code46.14

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
  • 46.14Attività di intermediari del commercio all'ingrosso di macchine e attrezzature industriali, navi e aeromobili

Description

Notes from sub-category 46.14.01:

  • activities of agents involved in the wholesale of machinery and industrial equipment:
  • for use in industry
  • for use in trade
  • activities of agents involved in the wholesale of heating, ventilation and air conditioning equipment, for non-domestic use
  • activities of agents involved in the wholesale of equipment for solariums and beauty centres
  • activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for non-domestic use
  • activities of agents involved in the wholesale of brooms and brushes for non-domestic use

Notes from sub-category 46.14.02:

  • activities of agents involved in the wholesale of machinery and industrial equipment:
  • for use in construction, including the construction of roads and motorways

Notes from sub-category 46.14.03:

  • activities of agents involved in the wholesale of office machinery and computers
  • activities of agents involved in the wholesale of peripheral equipment
  • activities of agents involved in the wholesale of telephone and communication equipment, including mobile telephones, modems, etc.

Notes from sub-category 46.14.04:

  • activities of agents involved in the wholesale of agricultural equipment, including tractors

Notes from sub-category 46.14.05:

  • activities of agents involved in the wholesale of ships and aircraft
  • activities of agents involved in the wholesale of yachts and recreational boats

Exclusion notes

  • activities of commission agents for motor vehicles and motorcycles, see 46.18
  • activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 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
  • wholesale of boats, see 46.64
  • retail sale of boats, see 47.63
  • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
  • rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
  • intermediation service activities for freight transportation, see 52.31
  • intermediation service activities for passenger transportation, see 52.32
  • rental and leasing of pleasure boats without operator, see 77.21
  • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52

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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