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
- 46.12.0Attività di intermediari del commercio all'ingrosso di combustibili, minerali, metalli e prodotti chimici per l'industria
- 46.12.03Attività di intermediari del commercio all'ingrosso di minerali e metalli
Description
- activities of agents involved in the wholesale of ores and metals, e.g. ferroalloys, tubes and pipes of steel
Notes from category 46.12.0:
- activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers
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 46.12:
- 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 broker deals on ferro-alloys, steel pipes and conduits between foundries and customers — code 46.12.03 or the metal trade code?
I am a metal scrap agent — do I use 46.12.03 or is there a dedicated code?
It depends. Intermediation in ores and metals sits here, but own-account trading in metal scrap and waste has a specific code, 46.87.10. As a pure agent you stay on 46.12.03.
I broker construction steel without managing any warehouse — is 46.12.03 correct?
Yes, because you source the deal and invoice the commission. The moment you take charge of the steel to resell it, everything shifts to the direct trade code 46.82.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.12.03— Agenti e rappresentanti di minerali, metalli e prodotti semilavorati(unito da più codici)