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
- 46.17.03Attività di intermediari del commercio all'ingrosso di pesce e prodotti a base di pesce
Description
- activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fish
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 a fish broker for wholesalers at the fish market: ATECO code 46.17.03?
Yes, 46.17.03 is the code for agents in fishery products when you work on commission without purchasing the fish yourself. If instead you buy the catch and resell it at your own risk, you are a fish wholesaler, not an agent.
I act as an agent for fresh, frozen and preserved fish: do I need a separate code for each?
No, the code covers fresh, chilled, frozen, preserved and dried fishery products under a single category. Code 46.17.03 covers the full range as long as you remain an agent.
I handle both fish and meat for the same clients: can I use a single code?
No, they are separate codes: fish falls under 46.17.03 and meat under 46.17.02. Choose whichever is predominant or register both activities.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.17.06— Agenti e rappresentanti di prodotti ittici freschi, congelati, surgelati e conservati e secchi(unito da più codici)