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
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.2Attività di intermediari del commercio all'ingrosso di giochi e giocattoli, attrezzature sportive, orologi e gioielli, apparecchiature fotografiche e strumenti ottici
- 46.18.25Attività di intermediari del commercio all'ingrosso di oggetti di bigiotteria
Description
- activities of agents involved in the wholesale of imitation jewellery, e.g. rings, bracelets, necklaces, brooches, earrings
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 a costume jewellery brand (rings, bracelets, necklaces) — is this the right code or the one for fine jewellery?
Yes, if you promote the sale of costume jewellery or imitation articles (rings, bracelets, necklaces, brooches, earrings) without taking ownership of the goods, you belong here. The dividing line is the material: as soon as you deal in watches or jewellery made of precious metals, you move to 46.18.24. If your mandates cover mixed products, look at 46.18.99.
What is the difference between a costume jewellery agent and a wholesaler who buys and resells — which ATECO code do I need?
It depends on who owns the goods. If you work on mandate and commission without ever purchasing the items, the code is 46.18.25. If instead you buy stocks of costume jewellery and resell them at your own risk, you are no longer an agent and must look for the direct wholesale trade code for the category, outside the 46.18 agent group.
I source orders for both costume jewellery and fashion accessories for several companies — do I stay here or switch?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.96— Agenti e rappresentanti di chincaglieria e bigiotteria(unito da più codici)