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
- 46.14.03Attività di intermediari del commercio all'ingrosso di macchine per ufficio, computer e apparecchiature per le comunicazioni
Description
- 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.
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 computers and telephone switchboards on a commission basis: is the code 46.14.03 or the direct wholesale code for computers?
46.14.03, if you act as a commission agent for office machines, computers, peripherals and communications equipment without purchasing them yourself. Those who buy and resell computers and software on their own account use 46.50.10 instead.
I work as an agent for mobile phones and modems for resellers: does that fall under 46.14.03?
Yes, mobile phones, modems and communications equipment are covered by this code. The direct wholesale of telecommunications equipment has the code 46.50.20.
I am an agent for printers and peripheral units: does 46.14.03 apply even without a warehouse?
Yes, peripherals and office machines sold on commission fall here, and having no warehouse is precisely the normal condition of an agent. If you move to buying and reselling office equipment on your own account, you use 46.50.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.14.03— Agenti e rappresentanti di macchine, attrezzature per ufficio, attrezzature per le telecomunicazioni, computer e loro periferiche(unito da più codici)