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
- 46.16.01Attività di intermediari del commercio all'ingrosso di tessuti per l'abbigliamento e l'arredamento
Description
- activities of agents involved in the wholesale of fabrics
- activities of agents involved in the wholesale of basic materials for rug, tapestry or embroidery making
- activities of agents involved in the wholesale of haberdashery: needles, sewing thread, etc.
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 represent fabrics and textiles for tailors and dressmakers — should I use ATECO code 46.16.01 or the wholesale code for textiles?
Usually 46.16.01 if you take orders on behalf of the mill or manufacturer and earn a commission, without ever purchasing the fabric yourself. When you buy textiles, hold them in stock and resell them at your own risk, you are in true wholesale trade: 46.41.10. The dividing line is ownership of the goods, not the type of fabric.
I also represent haberdashery items (needles, sewing thread, buttons) in addition to textiles — does this still fall under 46.16.01?
Yes, basic haberdashery such as needles and sewing thread is listed among the activities of 46.16.01 when you work as an intermediary. However, if you purchase yarns and haberdashery and resell them yourself, the applicable code becomes wholesale trade 46.41.20.
I deal in both apparel fabrics and furnishing fabrics for curtains and upholstery — do I need a separate code for each?
No, 46.16.01 covers textiles for both clothing and home furnishings under the same entry, so a single code is sufficient as long as you remain an intermediary. For finished home textile goods such as blankets and carpets, the relevant intermediary code changes to 46.16.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.16.03— Agenti e rappresentanti di tessuti per abbigliamento ed arredamento (incluse merceria e passamaneria)(unito da più codici)