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
- 46.18.14Attività di intermediari del commercio all'ingrosso di prodotti per la pulizia
Description
- activities of agents involved in the wholesale of cleaning materials
- activities of agents involved in the wholesale of soaps and detergents
Exclusion notes
- activities of agents involved in the wholesale of brooms and brushes for domestic use, see 46.18.99
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 am a sales agent for detergents and cleaning products for large-scale retail: ATECO code 46.18.14?
Yes, detergents, soaps and cleaning products fall under 46.18.14 when you promote orders on commission. It is the agent code for household chemicals, distinct from the cosmetics code.
I also act as an agent for brooms and brushes for domestic use: do they fall under 46.18.14?
No, brooms and brushes for domestic use are explicitly excluded and belong under the general agent code 46.18.99. Code 46.18.14 covers detergents and soaps, not cleaning equipment.
I handle detergents together with perfumes and cosmetics: can I use a single code?
Generally no, as they are separate codes: detergents fall under 46.18.14 and perfumes and cosmetics under 46.18.13. Choose whichever product line is predominant or register both activities.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.94— Agenti e rappresentanti di saponi, detersivi, candele e prodotti simili(rimappatura complessa)