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
- 46.18.24Attività di intermediari del commercio all'ingrosso di orologi e gioielli
Description
- activities of agents involved in the wholesale of watches, clocks and jewellery
- activities of agents involved in the wholesale of silverware articles
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 work as an agent for watches and gold jewellery supplying jewellers — is ATECO code 46.18.24 correct?
Yes, wristwatches, wall clocks, jewellery, and silverware fall under 46.18.24 when you work as a commission agent. If you buy the precious items and resell them at your own risk, you are a jewellery wholesaler, not an agent.
I deal in costume jewellery and fashion accessories, not gold and silver — does that fall under 46.18.24?
No, costume jewellery has its own dedicated agent code at 46.18.25. Code 46.18.24 covers watches, fine jewellery, and silverware; fashion costume jewellery belongs to the other code.
I act as an agent for watches together with tableware silverware — do I need a different code?
No, silverware is listed alongside watches and jewellery under 46.18.24. A single code covers these high-value articles for agents, while costume jewellery remains separate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.92— Agenti e rappresentanti di orologi, oggetti e semilavorati per gioielleria e oreficeria(unito da più codici)