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
- 46.18.43Attività di intermediari del commercio all'ingrosso di parti e accessori di autoveicoli
Description
- activities of agents involved in the wholesale of motor vehicle parts and accessories
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 a commission agent for auto spare parts — this code or the one for whole vehicles?
Yes, motor vehicle parts and accessories sold on a commission basis fall under 46.18.43. The distinction lies in the product: a complete vehicle goes in 46.18.41, whereas here only components and accessories belong.
I broker both auto spare parts and motorcycle spare parts — can I use the same code?
No, the two product lines have separate codes. Motor vehicle parts remain in 46.18.43, while motorcycle parts and accessories have their own code 46.18.45. Register the predominant one as your primary code and the other as a secondary code if needed.
What is the difference between being an agent for auto accessories and being a wholesaler who buys and resells the parts?
The difference lies in ownership of the goods. As a commission agent who never takes title to the parts, you fall in 46.18.43. If you buy stocks of components and resell them at your own risk, the activity is direct wholesale trade in parts, outside the 46.18 agents' family.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.31.02— Intermediari del commercio di parti ed accessori di autoveicoli(rimappatura complessa)