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
- 46.18Attività di intermediari del commercio all'ingrosso di altri prodotti specifici
- 46.18.1Attività di intermediari del commercio all'ingrosso di prodotti farmaceutici e articoli medicali, profumi e articoli di profumeria e prodotti per la pulizia
- 46.18.11Attività di intermediari del commercio all'ingrosso di prodotti farmaceutici
Description
- activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials
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 act as a sales agent for pharmaceutical products on behalf of a pharmaceutical company: ATECO code 46.18.11?
Yes, 46.18.11 is the code for agents in pharmaceutical products when you promote orders on commission without purchasing the medicines yourself. If you buy medicines and resell them to pharmacies, you are engaged in wholesale trade 46.46.10, an activity that requires authorisation.
I am a pharmaceutical sales representative (informatore scientifico del farmaco): can I use code 46.18.11?
Generally no if you only inform doctors without taking orders, because scientific information activities are not commercial intermediation. Code 46.18.11 applies when you act as an agent promoting the sale of medicines on commission on behalf of a principal.
I handle pharmaceuticals but also medical devices and instruments: does it all fall under 46.18.11?
No, medical devices and healthcare instruments have their own dedicated agent code at 46.18.12. Code 46.18.11 covers only pharmaceutical products; use the other code for devices.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: