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
- 46.17.0Attività di intermediari del commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.17.05Attività di intermediari del commercio all'ingrosso di oli e grassi alimentari
Description
- activities of agents involved in the wholesale of olive and seed oil, margarine and other similar products
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 46.17:
- 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 act as an agent for olive oil and seed oils on behalf of oil mills: ATECO code 46.17.05?
Yes, olive oil, seed oils, margarine and similar edible fats fall under 46.17.05 when you work on commission. If instead you buy the oil and resell it bottled at your own risk, you are a wholesaler, not an agent.
I act as an agent for extra-virgin olive oil and also for margarine and butter: does it all fall under 46.17.05?
Yes for oils and edible fats such as margarine; however, butter is a dairy product and follows the agent code 46.17.04. Use that code for butter if it is a significant product line.
I handle edible oil together with various other food products: do I need a catch-all code?
Generally no, because oil has its own code at 46.17.05. For other food products with no specific category of their own — such as food supplements and eggs — agents use 46.17.07.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.04— Agenti e rappresentanti di oli e grassi alimentari: olio d'oliva e di semi, margarina ed altri prodotti similari(unito da più codici)