Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.4Commercio all'ingrosso di beni di consumo
- 46.42Commercio all'ingrosso di abbigliamento e di calzature
- 46.42.10Commercio all'ingrosso di abbigliamento e di accessori per l'abbigliamento
Description
- wholesale of clothing, including sports clothes
- wholesale of shirts
- wholesale of pullovers, cardigans and similar articles
- wholesale of clothing accessories (e.g. gloves, ties and braces)
- wholesale of umbrellas
- wholesale of underwear for adults, babies and children
- wholesale of work clothes, uniforms, costumes
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 46.4:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61
Excluded from class 46.42:
- wholesale of jewellery, see 46.48
- wholesale of leather goods, excluding clothing and footwear, see 46.49
- wholesale of specialised sports footwear only used in the practice of a sport (e.g. ski boots, football shoes, skates, ballet shoes), see 46.49
- wholesale of protective gear for motorcyclists, see 46.73
Frequently asked questions
I distribute clothing, uniforms, underwear and accessories to shops and businesses — does 46.42.10 work?
I have a clothing line manufactured under my own brand — does that still count as wholesale?
It depends on who drives the production. 46.42.10 covers distribution of purchased garments; if you organise serial manufacturing yourself, you must also consider 14.21.10. The brand alone is not decisive: what matters is the economic process you control.
I import garments from Turkey and China and resell them to Italian shops — do I stay on 46.42.10 or do I need a separate importer code?
You stay on 46.42.10. Wholesale of clothing includes purchasing abroad on your own account, so importing and reselling garments does not require a separate code. It only changes if you do not purchase the goods yourself but act as an agent for the brands, and in that case the reference is 46.16.04.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: