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
- 46.13.0Attività di intermediari del commercio all'ingrosso di legname e materiali da costruzione
- 46.13.02Attività di intermediari del commercio all'ingrosso di pitture, vernici e lacche
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 46.13:
- 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 source orders of paints and varnishes for building merchants on a commission basis: is the code 46.13.02 or the direct wholesale code for varnishes?
46.13.02, if you act as a commission agent for paints, varnishes and lacquers without purchasing them yourself. If instead you buy and resell the coating products on your own account, the direct wholesale code is 46.83.21.
I work as a paint agent but also deal in wallpaper: is it the same code?
No. Wallpaper and floor coverings, when sold on one's own account, have a direct wholesale code, 46.83.22. As an agent dealing solely in paints and varnishes, you remain on 46.13.02.
I am an agent for varnishes and also for other building materials: do I need two separate codes?
Usually yes. Paints, varnishes and lacquers fall under 46.13.02; other building materials such as doors, windows and flat glass go under 46.13.03.