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
- 46.14.0Attività di intermediari del commercio all'ingrosso di macchine e attrezzature industriali, navi e aeromobili
- 46.14.02Attività di intermediari del commercio all'ingrosso di macchine e attrezzature per l'edilizia
Description
- activities of agents involved in the wholesale of machinery and industrial equipment:
- for use in construction, including the construction of roads and motorways
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 46.14:
- 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
Frequently asked questions
I arrange sales of excavators and construction-site machinery on a commission basis: is the code 46.14.02 or the direct wholesale code for construction machinery?
46.14.02, if you act as a commission agent for construction and road-building machinery without purchasing it yourself. Those who buy and resell construction machinery on their own account use 46.63.00 instead.
I work as an agent for both construction machinery and general industrial machinery: do I need two codes?
Usually yes. Construction machinery falls under 46.14.02; general machinery for industry and commerce goes under 46.14.01. The predominant activity determines the primary code.
I act as an agent for road and motorway construction machinery: does that fall under 46.14.02?
Yes, construction machinery including road and motorway equipment is covered by this code. Remain as an agent as long as you earn a commission; if you start buying and reselling the machinery yourself, you move to 46.63.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.14.02— Agenti e rappresentanti di macchine per costruzioni edili e stradali(unito da più codici)