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
- 46.18.9Attività di intermediari del commercio all'ingrosso di altri prodotti specifici n.c.a.
- 46.18.92Attività di intermediari del commercio all'ingrosso di rivestimenti per pareti e per pavimenti
Description
- activities of agents involved in the wholesale of wallpaper and similar wall coverings
- activities of agents involved in the wholesale of linoleum and hard non-plastic surface floor coverings, i.e. resilient floor coverings, e.g. vinyl
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 am an agent for wallpaper and vinyl flooring on behalf of manufacturers — is this the right code?
Yes, wallpaper, wall coverings, linoleum, and resilient flooring such as vinyl, handled on a commission basis, fall under 46.18.92. The key requirement is that you work as an intermediary on commission without taking ownership of the materials.
I handle floor coverings but also tiles and building materials — same code or do I switch?
Generally the predominant product determines the code. Wallpaper and resilient flooring stay in 46.18.92; when the mandates shift to a much broader range of building materials with no dominant product line, the activity becomes non-specialised brokerage under 46.19.00.
What difference does it make for the ATECO code whether I am a coverings agent or a wholesaler who buys and resells them?
The difference is ownership of the goods. As an agent working on a commission basis without purchasing the coverings, you fall in 46.18.92. If you buy and resell the materials on your own account, the activity is direct wholesale trade, outside the 46.18 agents' family.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.15.04— Agenti e rappresentanti di vernici, carte da parati, stucchi e cornici decorativi(unito da più codici)