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
- 46.14.01Attività di intermediari del commercio all'ingrosso di macchine e attrezzature per l'industria e il commercio
Description
- 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
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 source orders for industrial machinery and retail equipment on a commission basis: is the code 46.14.01 or the direct wholesale code for machine tools?
46.14.01, if you act as a commission agent for machinery and equipment for industry and commerce without purchasing them yourself. Those who buy and resell machine tools on their own account use 46.62.00 instead.
I work as an agent for non-domestic heating and air-conditioning systems: does that fall under 46.14.01?
Yes. Heating, ventilation and air-conditioning equipment for non-domestic use is covered by this code. For domestic-use appliances there is a separate code, 46.15.03.
I am a machinery agent but some of the machines are for construction: do I keep 46.14.01?
It depends on the predominant activity. Machinery for industry and commerce falls under 46.14.01, but machinery for construction and road-building has a dedicated code, 46.14.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.14.01— Agenti e rappresentanti di macchine, attrezzature ed impianti per l'industria ed il commercio; materiale e apparecchi elettrici ed elettronici per uso non domestico(unito da più codici)