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
- 46.19.00Attività di intermediari del commercio all'ingrosso non specializzato
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 46.19:
- 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
- activities of real estate agents, see 68.31
- activities of agents involved in the sale of services for goods (transport, insurance, advertising), see relevant NACE classes according to that particular service
Frequently asked questions
I am a multi-principal commercial agent handling a wide range of products — is this the right code?
Yes, an agent working across mixed or broad assortments without a prevailing specialisation uses 46.19.00. It is the typical code for multi-principal agents whose mandates span different product families. If one product line is dominant, you should use the specific code for that product within the 46.18 family.
What is the difference between 46.19.00 and the specific 46.18 codes — when should I choose this one?
Choose 46.19.00 when no single product is prevalent. If your mandates revolve around an identifiable type of goods, use the dedicated code — for example 46.18.99 for various specific products that have no category of their own.
I source orders for very diverse goods on behalf of several companies — does 46.19.00 still apply if I add new products over time?
Yes, that is exactly the purpose of this non-specialised code: it covers intermediation across various products with no fixed category. Stay here as long as no single line becomes dominant; once one product type prevails, consider switching to the corresponding specific code.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 46.19.01— Agenti e rappresentanti di vari prodotti senza prevalenza di alcuno(unito da più codici)
- 46.19.02— Procacciatori d'affari di vari prodotti senza prevalenza di alcuno(unito da più codici)
- 46.19.03— Mediatori in vari prodotti senza prevalenza di alcuno(unito da più codici)
- 46.19.04— Gruppi di acquisto; mandatari agli acquisti; buyer(unito da più codici)