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
- 46.18.13Attività di intermediari del commercio all'ingrosso di profumi e articoli di profumeria
Description
- activities of agents involved in the wholesale of perfumery and toilet articles
- activities of agents involved in the wholesale of cosmetics
- activities of agents involved in the wholesale of shampoos, hair lacquers, preparations for permanent waving or straightening, lotions and other preparations for use on the hair
- activities of agents involved in the wholesale of beauty, make-up or skin-care preparations, including suntan preparations
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 perfumes and cosmetics for perfumeries: ATECO code 46.18.13 or cosmetics wholesaler?
Generally 46.18.13 if you take orders on commission on behalf of the cosmetics company. When you buy perfumes and cosmetics and resell them at your own risk, you move into wholesale trade 46.45.00.
I act as an agent for shampoo, hairsprays and hair-care products in addition to perfumes: does it all fall under 46.18.13?
Yes, shampoos, hairsprays, perming preparations, lotions and skin-care products all fall under 46.18.13 alongside perfumes and make-up. A single code covers the full perfumery and cosmetics range for agents.
I handle cosmetics but also cleaning products and detergents: do I need a separate code?
Yes, cleaning products and detergents have their own dedicated agent code at 46.18.14. Code 46.18.13 covers only perfumes and cosmetics.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.18.33— Agenti e rappresentanti di prodotti di profumeria e di cosmetica (inclusi articoli per parrucchieri); prodotti di erboristeria per uso cosmetico(unito da più codici)