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
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.4Commercio all'ingrosso di biciclette e altre attrezzature e articoli sportivi
- 46.49.49Commercio all'ingrosso di altre attrezzature e articoli sportivi
Description
- wholesale of sports goods, including special sports footwear (e.g. ski boots, football shoes, skates, ballet shoes)
- wholesale of recreational boats
- wholesale of medals and sports cups
- wholesale of requisites for sport fishing
- wholesale of requisites for sport hunting, including weapons and ammunitions
- wholesale of tents and sleeping bags
- wholesale of basins for swimming pools
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 46.49:
- wholesale of electronic cigarettes (vapes), see 46.35
- wholesale of disguises, see 46.42
- wholesale of weapons and ammunition, see 46.64
- wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.64
- wholesale of equipment for fish farming, see 46.64
- wholesale of e-liquids for electronic cigarettes, see 46.85
- wholesale of paper in bulk and of paper pulp, see 46.86
Frequently asked questions
I distribute skis, rackets, fitness equipment or specialist sports footwear — is 46.49.49 right?
If I also hire out sports equipment in addition to selling it, do I use the same code?
No, hire is distinct from sales. 46.49.49 covers wholesale; for the rental and operational leasing of sports equipment see 77.21.09. If you do both, they should be treated as separate activities.
46.49.49 or 46.42.30 for sports shoes — specialist sport footwear or general footwear?
It comes down to the intended use of the product. 46.49.49 covers specialist sports footwear tied to the practice of a specific sport, together with the rest of the equipment; general everyday sports footwear belongs in the footwear wholesale code 46.42.30.