G-46 ATECO Code Wholesale Trade (Excluding Motor Vehicles)
Division 46 covers wholesale trade other than motor vehicles: both wholesalers who buy goods and resell them to other businesses, and intermediaries and commercial agents who work on commission (classes 46.11 to 46.19). The distinction matters for tax purposes, because in the flat-rate regime a wholesaler applies a profitability coefficient of 40%, while an agent or business broker uses 62%. In both cases enrolment in the INPS commerciants' scheme is required.
- ATECO 2025 codes
- 163
- Flat-rate eligible
- 163 of 163
- Profitability coefficient
- 40–62%
- Prevalent INPS scheme
- Commercio
46.11.01Agents involved in the wholesale of agricultural raw materialsFlat-rate62%46.11.02Agents involved in the wholesale of flowers and plantsFlat-rate62%46.11.03Agents involved in the wholesale of live animalsFlat-rate62%46.11.04Agents involved in the wholesale of textile raw materials and semi-finished goodsFlat-rate62%46.12.01Agents involved in the wholesale of liquid and gaseous fuelsFlat-rate62%46.12.02Agents involved in the wholesale of solid fuelsFlat-rate62%46.12.03Agents involved in the wholesale of ores and metalsFlat-rate62%46.12.04Agents involved in the wholesale of fertilisers and other agricultural chemicalsFlat-rate62%46.12.05Agents involved in the wholesale of industrial chemicalsFlat-rate62%46.13.01Agents involved in the wholesale of timberFlat-rate62%46.13.02Agents involved in the wholesale of paints, varnishes and lacquersFlat-rate62%46.13.03Agents involved in the wholesale of other building materialsFlat-rate62%46.14.01Agents involved in the wholesale of machinery and equipment for industry and commerceFlat-rate62%46.14.02Agents involved in the wholesale of construction machinery and equipmentFlat-rate62%46.14.03Agents involved in the wholesale of office machinery, computers and communications equipmentFlat-rate62%46.14.04Agents involved in the wholesale of agricultural equipmentFlat-rate62%46.14.05Agents involved in the wholesale of ships and aircraftFlat-rate62%46.15.01Agents involved in the wholesale of wooden, metal and plastic furnitureFlat-rate62%46.15.02Agents involved in the wholesale of other furniture and home furnishingsFlat-rate62%46.15.03Agents involved in the wholesale of domestic heating, ventilation and air conditioning equipmentFlat-rate62%46.15.04Agents involved in the wholesale of other household articlesFlat-rate62%46.15.05Agents involved in the wholesale of hardwareFlat-rate62%46.16.01Agents involved in the wholesale of fabrics for clothing and furnishingFlat-rate62%46.16.02Agents involved in the wholesale of household textiles and carpetsFlat-rate62%46.16.03Agents involved in the wholesale of shirts, underwear and similar articlesFlat-rate62%46.16.04Agents involved in the wholesale of other clothing articles and clothing accessoriesFlat-rate62%46.16.05Agents involved in the wholesale of furFlat-rate62%46.16.06Agents involved in the wholesale of footwearFlat-rate62%46.16.07Agents involved in the wholesale of leather goods and travel accessoriesFlat-rate62%46.17.01Agents involved in the wholesale of fruit and vegetablesFlat-rate62%46.17.02Agents involved in the wholesale of meat and meat productsFlat-rate62%46.17.03Agents involved in the wholesale of fish and fish productsFlat-rate62%46.17.04Agents involved in the wholesale of milk and dairy productsFlat-rate62%46.17.05Agents involved in the wholesale of edible oils and fatsFlat-rate62%46.17.06Agents involved in the wholesale of beveragesFlat-rate62%46.17.07Agents involved in the wholesale of other food products and tobaccoFlat-rate62%46.18.11Agents involved in the wholesale of pharmaceutical productsFlat-rate62%46.18.12Agents involved in the wholesale of medical suppliesFlat-rate62%46.18.13Agents involved in the wholesale of perfumery and cosmeticsFlat-rate62%46.18.14Agents involved in the wholesale of cleaning productsFlat-rate62%46.18.21Agents involved in the wholesale of games and toysFlat-rate62%46.18.22Agents involved in the wholesale of bicyclesFlat-rate62%46.18.23Agents involved in the wholesale of other sporting equipmentFlat-rate62%46.18.24Agents involved in the wholesale of watches and jewelleryFlat-rate62%46.18.25Agents involved in the wholesale of costume jewelleryFlat-rate62%46.18.26Agents involved in the wholesale of photographic equipment and optical instrumentsFlat-rate62%46.18.31Agents involved in the wholesale of booksFlat-rate62%46.18.32Agents involved in the wholesale of newspapers and magazinesFlat-rate62%46.18.33Agents involved in the wholesale of stationeryFlat-rate62%46.18.41Agents involved in the wholesale of motor cars and light motor vehiclesFlat-rate40%46.18.42Agents involved in the wholesale of other motor vehiclesFlat-rate40%46.18.43Agents involved in the wholesale of motor vehicle parts and accessoriesFlat-rate40%46.18.44Agents involved in the wholesale of motorcyclesFlat-rate40%46.18.45Agents involved in the wholesale of motorcycle parts and accessoriesFlat-rate40%46.18.46Agents involved in the wholesale of rolling stock and parts and accessories for rolling stockFlat-rate62%46.18.50Agents involved in the wholesale of audio and video equipmentFlat-rate62%46.18.91Agents involved in the wholesale of wasteFlat-rate62%46.18.92Agents involved in the wholesale of wall and floor coveringsFlat-rate62%46.18.93Agents involved in the wholesale of musical instrumentsFlat-rate62%46.18.99Agents involved in the wholesale of other miscellaneous specific products n.e.c.Flat-rate62%46.19.00Agents involved in the wholesale of a variety of goodsFlat-rate62%46.21.10Wholesale of grainFlat-rate40%46.21.21Wholesale of unmanufactured tobaccoFlat-rate40%46.21.22Wholesale of seeds and animal feedsFlat-rate40%46.22.00Wholesale of flowers and plantsFlat-rate40%46.23.00Wholesale of live animalsFlat-rate40%46.24.01Wholesale of fur skinsFlat-rate40%46.24.02Wholesale of non-fur hides, skins and leatherFlat-rate40%46.31.10Wholesale of fresh fruit and vegetablesFlat-rate40%46.31.20Wholesale of preserved or frozen fruit and vegetablesFlat-rate40%46.32.11Wholesale of fresh meatFlat-rate40%46.32.12Wholesale of preserved or frozen meatFlat-rate40%46.32.20Wholesale of cured meats and other processed meat productsFlat-rate40%46.32.31Wholesale of fresh fishFlat-rate40%46.32.32Wholesale of preserved or frozen fish and fish-based productsFlat-rate40%46.33.10Wholesale of dairy products and eggsFlat-rate40%46.33.20Wholesale of edible oils and fatsFlat-rate40%46.34.10Wholesale of alcoholic beveragesFlat-rate40%46.34.20Wholesale of non-alcoholic beveragesFlat-rate40%46.35.01Wholesale of electronic cigarettesFlat-rate40%46.35.09Wholesale of tobacco products n.e.c.Flat-rate40%46.36.00Wholesale of sugar, chocolate and sugar confectioneryFlat-rate40%46.37.01Wholesale of coffeeFlat-rate40%46.37.02Wholesale of tea, cocoa and spicesFlat-rate40%46.38.00Wholesale of other food productsFlat-rate40%46.39.00Non-specialised wholesale of food, beverages and tobaccoFlat-rate40%46.41.10Wholesale of fabricsFlat-rate40%46.41.20Wholesale of yarns and haberdasheryFlat-rate40%46.41.90Wholesale of other textile productsFlat-rate40%46.42.10Wholesale of clothing and clothing accessoriesFlat-rate40%46.42.20Wholesale of fur articlesFlat-rate40%46.42.30Wholesale of footwearFlat-rate40%46.43.10Wholesale of photographic and optical goodsFlat-rate40%46.43.20Wholesale of radio and television equipmentFlat-rate40%46.43.30Wholesale of other household appliancesFlat-rate40%46.44.10Wholesale of china and porcelain wareFlat-rate40%46.44.20Wholesale of glasswareFlat-rate40%46.44.30Wholesale of other household utensils, tableware and kitchenwareFlat-rate40%46.44.40Wholesale of cleaning productsFlat-rate40%46.45.00Wholesale of perfume and cosmeticsFlat-rate40%46.46.10Wholesale of basic pharmaceutical products and pharmaceutical preparationsFlat-rate40%46.46.20Wholesale of herbal remediesFlat-rate40%46.46.31Wholesale of eyeglasses and lensesFlat-rate40%46.46.39Wholesale of medical and orthopaedic goods n.e.c.Flat-rate40%46.47.10Wholesale of furniture for homes, offices and shopsFlat-rate40%46.47.20Wholesale of carpets for homes, offices and shopsFlat-rate40%46.47.30Wholesale of lighting equipment for homes, offices and shopsFlat-rate40%46.48.00Wholesale of watches and jewelleryFlat-rate40%46.49.10Wholesale of paper, cardboard and stationeryFlat-rate40%46.49.21Wholesale of booksFlat-rate40%46.49.22Wholesale of magazines and newspapersFlat-rate40%46.49.30Wholesale of games, toys and children's equipmentFlat-rate40%46.49.41Wholesale of bicyclesFlat-rate40%46.49.49Wholesale of other sports equipment and articlesFlat-rate40%46.49.50Wholesale of leather goods and travel accessoriesFlat-rate40%46.49.91Wholesale of promotional articlesFlat-rate40%46.49.92Wholesale of wedding favours and commemorative giftsFlat-rate40%46.49.99Wholesale of other miscellaneous consumer goods n.e.c.Flat-rate40%46.50.10Wholesale of computers, computer peripheral equipment and softwareFlat-rate40%46.50.20Wholesale of telecommunication equipmentFlat-rate40%46.50.30Wholesale of other office machinery and equipmentFlat-rate40%46.61.00Wholesale of agricultural machinery, equipment and suppliesFlat-rate40%46.62.00Wholesale of machine toolsFlat-rate40%46.63.00Wholesale of machinery for mining, construction and civil engineeringFlat-rate40%46.64.11Wholesale of ships and boatsFlat-rate40%46.64.19Wholesale of other transport equipmentFlat-rate40%46.64.20Wholesale of electrical materials for industrial installationsFlat-rate40%46.64.30Wholesale of equipment for hairdressers, gyms, tanning salons and beauty centresFlat-rate40%46.64.40Wholesale of machinery for the textile, leather and hide processing, laundry and ironing industriesFlat-rate40%46.64.51Wholesale of machinery and equipment for restaurants and barsFlat-rate40%46.64.59Wholesale of other machinery for the food and beverage industryFlat-rate40%46.64.60Wholesale of cleaning machinery and equipmentFlat-rate40%46.64.91Wholesale of measuring instruments and apparatusFlat-rate40%46.64.92Wholesale of amusement park rides and themed attractions and video gamesFlat-rate40%46.64.99Wholesale of other miscellaneous machinery and equipment n.e.c.Flat-rate40%46.71.10Wholesale of passenger cars and light motor vehiclesFlat-rate40%46.71.20Wholesale of other motor vehiclesFlat-rate40%46.72.00Wholesale of motor vehicle parts and accessoriesFlat-rate40%46.73.10Wholesale of motorcyclesFlat-rate40%46.73.20Wholesale of motorcycle parts and accessoriesFlat-rate40%46.81.00Wholesale of solid, liquid and gaseous fuels and related productsFlat-rate40%46.82.10Wholesale of ferrous metals and ferrous metal oresFlat-rate40%46.82.21Gold buying and selling activitiesFlat-rate40%46.82.29Wholesale of other non-ferrous metals and non-ferrous metal oresFlat-rate40%46.83.10Wholesale of timberFlat-rate40%46.83.21Wholesale of paints, varnishes and lacquersFlat-rate40%46.83.22Wholesale of wallpaper and floor coveringsFlat-rate40%46.83.23Wholesale of doors, windows and shuttersFlat-rate40%46.83.29Wholesale of other construction materialsFlat-rate40%46.83.30Wholesale of sanitary equipmentFlat-rate40%46.84.10Wholesale of hardwareFlat-rate40%46.84.20Wholesale of plumbing and heating equipment and suppliesFlat-rate40%46.85.01Wholesale of fertilisers and other agricultural chemicalsFlat-rate40%46.85.02Wholesale of e-liquid for electronic cigarettesFlat-rate40%46.85.09Wholesale of other chemical productsFlat-rate40%46.86.10Wholesale of plastics in primary forms and rubberFlat-rate40%46.86.20Wholesale of textile fibresFlat-rate40%46.86.30Wholesale of packaging materialsFlat-rate40%46.86.90Wholesale of other intermediate products n.e.c.Flat-rate40%46.87.10Wholesale of metal waste and scrapFlat-rate40%46.87.90Wholesale of other waste and scrapFlat-rate40%46.89.00Specialised wholesale of other products n.e.c.Flat-rate40%46.90.00Non-specialised wholesale tradeFlat-rate40%
Frequently asked questions
What profitability coefficient applies in the flat-rate regime for wholesale trade?
It depends on how you work. If you buy goods and resell them (a true wholesaler) the coefficient is 40%, meaning you pay the substitute tax on 40% of your revenue. If you are an intermediary or agent earning commissions, as with ATECO codes 46.11 to 46.19, the coefficient rises to 62%. The tax rate on that base is 5% for the first five years of a new activity, then 15%. You can calculate your taxes by entering your expected turnover.
Which social security fund does a commercial agent or wholesale intermediary enrol in?
Enrolment is in the INPS commerciants' scheme, with fixed contributions on the minimum threshold (around €4,500 per year in 2025, calculated on a minimum income of around €18,800) plus a variable amount on income above that threshold. Those in the flat-rate regime can apply for a 35% reduction on both the fixed and variable components. Commercial agents must also pay ENASARCO contributions, which are due separately from INPS.
Can I register a VAT number for wholesale trade under the flat-rate regime?
Yes, as long as annual revenue stays within €85,000 and you meet the other flat-rate requirements, such as not exceeding €20,000 in staff and collaborator costs. For wholesalers dealing in large volumes the €85,000 ceiling is reached quickly: once exceeded, you exit the regime and move to standard accounting. Wholesale trade also requires a SCIA or notification to the municipality and registration with the Business Register.