Tax Democracy

ATECO code 46.1

Intermediation service activities for wholesale trade

ATTIVITÀ DI SERVIZI DI INTERMEDIAZIONE PER IL COMMERCIO ALL'INGROSSO

ATECO code46.1

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

62%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
  • 46Commercio all'ingrosso
  • 46.1Attività di servizi di intermediazione per il commercio all'ingrosso

Description

Notes from category 46.12.0:

  • activities of agents involved in the wholesale of fuels, ores, metals and industrial chemicals, including fertilisers

Notes from sub-category 46.11.01:

  • activities of agents involved in wholesale of livestock feed

Notes from sub-category 46.11.02:

  • activities of agents involved in the wholesale of flowers, plants, bulbs and seeds
  • activities of agents involved in the wholesale of cut flowers and flower buds

Notes from sub-category 46.11.03:

  • activities of agents involved in the wholesale of live animals, e.g. buffaloes, sheep, goats, turkeys, horses

Notes from sub-category 46.11.04:

  • activities of agents involved in the wholesale of raw and semi-finished textile fibres
  • activities of agents involved in the wholesale of raw skins
  • activities of agents involved in wholesale auctions for fur skin

Notes from sub-category 46.12.01:

  • activities of agents involved in the wholesale of gas oils and lubricating petroleum oils
  • activities of agents involved in the wholesale of liquid biodiesel
  • activities of agents involved in the wholesale of bottled gaseous fuels

Notes from sub-category 46.12.02:

  • activities of agents involved in the wholesale of hard coal
  • activities of agents involved in the wholesale of briquettes, ovoids and similar fuels manufactured from lignite

Notes from sub-category 46.12.03:

  • activities of agents involved in the wholesale of ores and metals, e.g. ferroalloys, tubes and pipes of steel

Notes from sub-category 46.12.04:

  • activities of agents involved in the wholesale of pesticides (plant protection products)

Notes from sub-category 46.12.05:

  • activities of agents involved in the wholesale of industrial chemicals, e.g. paraffin wax other waxes, essential oils and chemical glues

Notes from sub-category 46.13.01:

  • activities of agents involved in the wholesale of timber and wooden semi-finished goods
  • activities of agents involved in the wholesale of pallets and wooden containers and their parts

Notes from sub-category 46.13.03:

  • activities of agents involved in the wholesale of doors and windows
  • activities of agents involved in the wholesale of flat glass
  • activities of agents involved in the wholesale of prefabricated buildings and building equipment
  • activities of agents involved in the wholesale of sanitary equipment

Notes from sub-category 46.14.01:

  • activities of agents involved in the wholesale of machinery and industrial equipment:
  • for use in industry
  • for use in trade
  • activities of agents involved in the wholesale of heating, ventilation and air conditioning equipment, for non-domestic use
  • activities of agents involved in the wholesale of equipment for solariums and beauty centres
  • activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for non-domestic use
  • activities of agents involved in the wholesale of brooms and brushes for non-domestic use

Notes from sub-category 46.14.02:

  • activities of agents involved in the wholesale of machinery and industrial equipment:
  • for use in construction, including the construction of roads and motorways

Notes from sub-category 46.14.03:

  • activities of agents involved in the wholesale of office machinery and computers
  • activities of agents involved in the wholesale of peripheral equipment
  • activities of agents involved in the wholesale of telephone and communication equipment, including mobile telephones, modems, etc.

Notes from sub-category 46.14.04:

  • activities of agents involved in the wholesale of agricultural equipment, including tractors

Notes from sub-category 46.14.05:

  • activities of agents involved in the wholesale of ships and aircraft
  • activities of agents involved in the wholesale of yachts and recreational boats

Notes from sub-category 46.15.01:

  • activities of agents involved in the wholesale of office furniture and furniture for shops made of wood, metal and plastic

Notes from sub-category 46.15.02:

  • activities of agents involved in the wholesale of furniture made of cane, wicker, rush, cork and straw
  • activities of agents involved in the wholesale of home furnishings
  • activities of agents involved in the wholesale of mattresses and mattress supports

Notes from sub-category 46.15.03:

  • activities of agents involved in the wholesale of household heating, ventilation and air conditioning equipment
  • activities of agents involved in the wholesale of appliance cords, extension cords, and other electrical cord sets with insulated wire and connectors for domestic use

Notes from sub-category 46.15.04:

  • activities of agents involved in the wholesale of chinaware and glassware
  • activities of agents involved in the wholesale of dish washing machines, cloth washing and drying machines, of the household type
  • activities of agents involved in the wholesale of refrigerators and freezers, of the household type

Notes from sub-category 46.15.05:

  • activities of agents involved in the wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools)
  • activities of agents involved in the wholesale of bolts and screws

Notes from sub-category 46.16.01:

  • 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.

Notes from sub-category 46.16.02:

  • activities of agents involved in the wholesale of blankets and travelling rugs
  • activities of agents involved in the wholesale of carpets

Notes from sub-category 46.16.03:

  • activities of agents involved in the wholesale of shirts
  • activities of agents involved in the wholesale of underwear for adults, babies and children

Notes from sub-category 46.16.04:

  • activities of agents involved in the wholesale of gloves, belts, ties, etc.

Notes from sub-category 46.16.05:

  • activities of agents involved in the wholesale of raw and processed fur skins

Notes from sub-category 46.16.06:

  • activities of agents involved in the wholesale of footwear, including boots and sandals

Notes from sub-category 46.16.07:

  • activities of agents involved in the wholesale of handbags and travel accessories
  • activities of agents involved in the wholesale of saddlery and harness for any animal

Notes from sub-category 46.17.01:

  • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fruit and vegetables

Notes from sub-category 46.17.02:

  • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried meat
  • activities of agents involved in the wholesale of charcuterie and other meat products

Notes from sub-category 46.17.03:

  • activities of agents involved in the wholesale of fresh, frozen, deep-frozen, preserved and dried fish

Notes from sub-category 46.17.04:

  • activities of agents involved in the wholesale of powdered milk
  • activities of agents involved in the wholesale of dairy products, e.g. cheese, butter and yoghurt

Notes from sub-category 46.17.05:

  • activities of agents involved in the wholesale of olive and seed oil, margarine and other similar products

Notes from sub-category 46.17.06:

  • activities of agents involved in the wholesale of alcohol-based drinks and non-alcoholic beverages
  • activities of agents involved in the wholesale of natural mineral waters and other bottled waters

Notes from sub-category 46.17.07:

  • activities of agents involved in the wholesale of food supplements for human consumption
  • activities of agents involved in the wholesale of eggs
  • activities of agents involved in the wholesale of food for pets
  • activities of agents involved in the wholesale of food supplements for animal consumption

Notes from sub-category 46.18.11:

  • activities of agents involved in the wholesale of pharmaceutical and medical goods, perfumery and toilet articles and cleaning materials

Notes from sub-category 46.18.12:

  • activities of agents involved in the wholesale of medical goods
  • activities of agents involved in the wholesale of orthopaedic goods
  • activities of agents involved in the wholesale of pacemakers and hearing aids
  • activities of agents involved in the wholesale of instruments and appliances used in dental treatment
  • activities of agents involved in the wholesale of artificial teeth and artificial parts of the body
  • activities of agents involved in the wholesale of medical, surgical or laboratory sterilisers
  • activities of agents involved in the wholesale of medical, surgical, dental or veterinary furniture

Notes from sub-category 46.18.13:

  • 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

Notes from sub-category 46.18.14:

  • activities of agents involved in the wholesale of cleaning materials
  • activities of agents involved in the wholesale of soaps and detergents

Notes from sub-category 46.18.21:

  • activities of agents involved in the wholesale of games and toys

Notes from sub-category 46.18.22:

  • activities of agents involved in the wholesale of bicycles

Notes from sub-category 46.18.23:

  • activities of agents involved in the wholesale of sports goods (excluding bicycles)
  • activities of agents involved in the wholesale of sailboards, surfboards and waterskis

Notes from sub-category 46.18.24:

  • activities of agents involved in the wholesale of watches, clocks and jewellery
  • activities of agents involved in the wholesale of silverware articles

Notes from sub-category 46.18.25:

  • activities of agents involved in the wholesale of imitation jewellery, e.g. rings, bracelets, necklaces, brooches, earrings

Notes from sub-category 46.18.26:

  • activities of agents involved in the wholesale of photographic and optical equipment
  • activities of agents involved in the wholesale of telescopes, microscopes, binoculars

Notes from sub-category 46.18.31:

  • activities of agents involved in the wholesale of books

Notes from sub-category 46.18.32:

  • activities of agents involved in the wholesale of newspapers and magazines

Notes from sub-category 46.18.33:

  • activities of agents involved in the wholesale of stationery
  • activities of agents involved in the wholesale of paper and paperboard

Notes from sub-category 46.18.41:

  • activities of agents involved in the wholesale of cars and light motor vehicles

Notes from sub-category 46.18.42:

  • activities of agents involved in the wholesale of lorries, trailers and semi-trailers, camping vehicles (e.g. caravans and motorhomes)

Notes from sub-category 46.18.43:

  • activities of agents involved in the wholesale of motor vehicle parts and accessories

Notes from sub-category 46.18.44:

  • activities of agents involved in the wholesale of motorcycles (including mopeds), motorised personal transport devices

Notes from sub-category 46.18.45:

  • activities of agents involved in the wholesale of parts and accessories for motorcycles
  • activities of agents involved in the wholesale of parts and accessories for motorised personal transport devices

Notes from sub-category 46.18.46:

  • activities of agents involved in the wholesale of rolling stock
  • activities of agents involved in the wholesale of parts and accessories for rolling stock

Notes from sub-category 46.18.50:

  • activities of agents involved in the wholesale of radio equipment
  • activities of agents involved in the wholesale of televisions
  • activities of agents involved in the wholesale of recording media players and recorders

Notes from sub-category 46.18.91:

  • activities of agents involved in the wholesale of waste
  • waste trade activities as agents

Notes from sub-category 46.18.92:

  • 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

Notes from sub-category 46.18.93:

  • activities of agents involved in the wholesale of musical instruments

Notes from sub-category 46.18.99:

  • activities of agents involved in the wholesale of candles
  • activities of agents involved in the wholesale of brooms and brushes for domestic use

Exclusion notes

  • 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 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 class 46.11:

  • activities of agents involved in the wholesale of food for pets, see 46.17
  • 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

Excluded from class 46.12:

  • 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

Excluded from class 46.13:

  • 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

Excluded from class 46.14:

  • activities of commission agents for motor vehicles and motorcycles, see 46.18
  • activities of wholesale auctioneering houses for third-party goods of motor vehicles, including internet wholesale auctions of motor vehicles, see 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
  • wholesale of boats, see 46.64
  • retail sale of boats, see 47.63
  • intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
  • rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
  • intermediation service activities for freight transportation, see 52.31
  • intermediation service activities for passenger transportation, see 52.32
  • rental and leasing of pleasure boats without operator, see 77.21
  • intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52

Excluded from class 46.15:

  • 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

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

Excluded from class 46.17:

  • 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

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

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

Excluded from category 46.18.3:

  • wholesale of books, magazines and newspapers, see 46.49.2

Excluded from sub-category 46.18.14:

  • activities of agents involved in the wholesale of brooms and brushes for domestic use, see 46.18.99

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