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
- 46.14Attività 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
