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
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
