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
- 46.16.0Attività di intermediari del commercio all'ingrosso di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.02Attività di intermediari del commercio all'ingrosso di prodotti tessili per la casa e tappeti
Description
- activities of agents involved in the wholesale of blankets and travelling rugs
- activities of agents involved in the wholesale of carpets
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 46.16:
- 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 take orders for carpets and blankets on behalf of a manufacturer — should I use 46.16.02 or the intermediary code for furnishings?
Yes, 46.16.02 is the right entry: blankets, throws and carpets fall exactly here when you work on a commission basis. If you deal in furniture and home furnishing items instead, the intermediary code changes to 46.15.02.
I am a carpet agent — does anything change if I buy the carpets myself and resell them to shops?
Yes, in that case you are no longer an intermediary. By purchasing the carpet and reselling it at your own risk, you fall under the wholesale trade of household goods, not under 46.16.02, which presupposes a commission arrangement and no ownership of the goods.
I represent both fabrics sold by the metre and finished blankets and carpets — one code or two?
As a general rule, it comes down to the predominant activity. Fabrics by the metre and haberdashery fall under 46.16.01, while finished blankets, throws and carpets fall under 46.16.02. If one line clearly dominates, choose that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.07— Agenti e rappresentanti di articoli tessili per la casa, tappeti, stuoie e materassi(rimappatura complessa)