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
- 46.16.0Attività di intermediari del commercio all'ingrosso di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.05Attività di intermediari del commercio all'ingrosso di pellicce
Description
- activities of agents involved in the wholesale of raw and processed fur skins
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 46.16:
- 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 intermediary for furskins and pelts for the fur trade — is ATECO code 46.16.05 correct?
Yes, 46.16.05 is the specific entry for raw or processed pelts intended for the fur trade when you work on a commission basis. It is distinct from general clothing and leather travel goods.
I also deal in raw hides for tanning alongside finished furs — does everything fall under 46.16.05?
Yes, the entry covers both raw and processed pelts for the fur trade. If you instead act as an intermediary for finished leather goods such as bags and luggage, the correct code is 46.16.07.
I am an agent for finished fur garments — should I use 46.16.05 or the clothing intermediary code?
Usually 46.16.05, because fur has its own dedicated entry among the intermediaries in the textile and clothing sector. For non-fur garments, you move to 46.16.04.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.02— Agenti e rappresentanti di pellicce(unito da più codici)