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
- 46.14.0Attività di intermediari del commercio all'ingrosso di macchine e attrezzature industriali, navi e aeromobili
- 46.14.05Attività di intermediari del commercio all'ingrosso di navi e aeromobili
Description
- activities of agents involved in the wholesale of ships and aircraft
- activities of agents involved in the wholesale of yachts and recreational boats
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 46.14:
- activities of commission agents for motor vehicles and motorcycles, see 46.18
- activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 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
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Frequently asked questions
I broker the sale of yachts and boats between shipyards and buyers: is the code 46.14.05 or the direct wholesale code for ships?
46.14.05, if you arrange transactions on a commission basis for ships, aircraft, yachts and pleasure craft without purchasing them yourself. Those who buy and resell boats on their own account use 46.64.11 instead.
I broker aircraft: does 46.14.05 apply even if the aircraft never passes through my hands?
Yes, in fact that is the normal situation for a broker: you bring the parties together and earn a commission. Ships and aircraft are covered by this code. The direct wholesale of other means of transport falls under 46.64.19.
I broker leisure yachts, not commercial vessels: do I still fall under 46.14.05?
Yes, yachts and pleasure craft are expressly included among the activities covered by this code. Remain as an agent as long as you work on commission; if you take on the purchase and resale of boats yourself, you move to 46.64.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.14.05— Agenti e rappresentanti di navi, aeromobili e altri veicoli (esclusi autoveicoli, motocicli, ciclomotori e biciclette)(unito da più codici)