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
- 46.15.0Attività di intermediari del commercio all'ingrosso di mobili, articoli per la casa e ferramenta
- 46.15.01Attività di intermediari del commercio all'ingrosso di mobili in legno, metallo e materie plastiche
Description
- activities of agents involved in the wholesale of office furniture and furniture for shops made of wood, metal and plastic
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 46.15:
- 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 office furniture and shop fittings on a commission basis: is the code 46.15.01 or the direct wholesale code for furniture?
46.15.01, if you act as a commission agent for wooden, metal and plastic furniture for offices and shops without purchasing it yourself. Those who buy and resell furniture on their own account use 46.47.10 instead.
I work as an agent for both office furniture and home furnishings: do I need two separate codes?
Usually yes. Wooden, metal and plastic furniture for offices and shops falls under 46.15.01; other furniture and home furnishings go under 46.15.02.
I am an agent for metal furniture for shops with no warehouse: is 46.15.01 correct?
Yes, having no warehouse is the typical condition of an agent, and furniture for offices and shops is covered here. If you move to buying and reselling furniture on your own account, the code becomes 46.47.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.15.01— Agenti e rappresentanti di mobili in legno, metallo e materie plastiche(unito da più codici)