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
- 46.12.0Attività di intermediari del commercio all'ingrosso di combustibili, minerali, metalli e prodotti chimici per l'industria
- 46.12.05Attività di intermediari del commercio all'ingrosso di prodotti chimici per l'industria
Description
- activities of agents involved in the wholesale of industrial chemicals, e.g. paraffin wax other waxes, essential oils and chemical glues
Notes from category 46.12.0:
- activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers
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 46.12:
- 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 for waxes, essential oils and chemical adhesives for industrial clients — code 46.12.05 or the direct chemical products trade code?
46.12.05, if you intermediate industrial chemical products (paraffin, other waxes, essential oils, adhesives) on a commission basis without purchasing them. When you buy and resell in your own name, the direct code is 46.85.09.
I am a chemical products agent, but some go to agriculture and others to industry — how do I choose?
Look at the predominant end use. If industry predominates you stay on 46.12.05; if fertilisers and crop-protection products for agriculture predominate, the reference is 46.12.04.
I am a broker of chemical raw materials for manufacturing — does 46.12.05 also cover essential oils?
Yes, essential oils and industrial waxes are listed under this code. You remain an agent as long as you collect the commission; if you manage stock and sell in your own name, you move to the direct trade code 46.85.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.12.04— Agenti e rappresentanti di prodotti chimici per l'industria(unito da più codici)