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
- 46.11.0Attività di intermediari del commercio all'ingrosso di materie prime agricole, animali vivi, materie prime tessili e semilavorati
- 46.11.04Attività di intermediari del commercio all'ingrosso di materie prime tessili e semilavorati
Description
- activities of agents involved in the wholesale of raw and semi-finished textile fibres
- activities of agents involved in the wholesale of raw skins
- activities of agents involved in wholesale auctions for fur skin
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 46.11:
- activities of agents involved in the wholesale of food for pets, see 46.17
- 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
Frequently asked questions
I source orders for raw textile fibres and raw hides for tanneries — code 46.11.04 or the finished-fabric trade code?
46.11.04, because this code covers the intermediation of raw materials (raw and semi-processed fibres, raw hides). Fabrics already finished for clothing or furnishings are intermediated under 46.16.01.
I work as an agent at fur-pelt auctions — does 46.11.04 apply?
Yes, wholesale auctions of fur pelts are explicitly listed under this code. If you instead buy the raw pelts yourself and resell them, the direct trade code is 46.24.01.
I am an agent dealing in textile yarns and semi-finished goods, not finished garments — do I have the right code?
Yes, raw fibres and semi-finished textile goods sold on commission belong to 46.11.04. As soon as you move to finished, made-up garments you switch category and use 46.16.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.11.04— Agenti e rappresentanti di fibre tessili gregge e semilavorate; pelli grezze(unito da più codici)