Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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
- 46.18.44Attività di intermediari del commercio all'ingrosso di motocicli
Description
- activities of agents involved in the wholesale of motorcycles (including mopeds), motorised personal transport devices
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 am an agent for motorcycles and scooters on behalf of a manufacturer — this code or the direct motorcycle wholesaler code?
Yes, if you promote the sale of motorcycles, mopeds, and motorised personal transport devices on a commission basis, you fall under 46.18.44. Those who instead buy and resell motorcycles on their own account use the direct wholesale trade code 46.73.10.
I act as an agent for motorcycles and also for motorcycle parts and accessories — is it the same code?
No, these are separate entries. The complete motorcycle stays in 46.18.44, while motorcycle parts and accessories have their own code 46.18.45. Register the activity that generates more revenue as your primary code.
I deal in electric scooters and personal mobility devices — do they fall under this intermediary code?
Yes, motorised personal transport devices are explicitly listed within 46.18.44, so an agent who promotes them on a commission basis stays here. If you instead handle cars or light vehicles, the correct code is 46.18.41.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.40.12— Intermediari del commercio di motocicli e ciclomotori(rimappatura complessa)