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
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.4Attività di intermediari del commercio all'ingrosso di automobili, altri autoveicoli e motocicli
- 46.18.46Attività di intermediari del commercio all'ingrosso di materiale rotabile e di parti e accessori per materiale rotabile
Description
- activities of agents involved in the wholesale of rolling stock
- activities of agents involved in the wholesale of parts and accessories for rolling stock
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 46.18:
- 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
- waste trade activities as wholesalers, see 46.87
- activities of insurance agents, see 66.22
- activities of real estate agents, see 68.31
- activities of sale representatives, for promotion purposes, see 73.30
Frequently asked questions
I act as an agent for railway wagons and locomotives — this code or the one for other motor vehicles?
Yes, rolling stock (wagons, coaches, locomotives) and related spare parts sold on a commission basis fall under 46.18.46. The distinction is track versus road: road vehicles such as trucks and camping vehicles go in 46.18.42.
I handle both railway coaches and their spare parts — do I need two codes?
No, in this case one is enough. Rolling stock and its parts and accessories are listed together within the same code 46.18.46, so both activities belong here. The key requirement is that you act as an intermediary on a commission basis, without taking ownership of the vehicles.
Agent for rolling stock versus a company that buys and resells rolling stock — which code applies?
As a commission agent who never takes charge of the rolling stock, you stay in 46.18.46. If the company instead purchases and resells the rolling stock or spare parts on its own account, the activity is direct wholesale trade and requires a different code outside this agents' family.