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
- 46.7Commercio all'ingrosso di autoveicoli, motocicli e relative parti e accessori
- 46.71Commercio all'ingrosso di autoveicoli
- 46.71.20Commercio all'ingrosso di altri autoveicoli
Description
- wholesale of new and used motor vehicles, including electric vehicles:
- lorries, trailers and semi-trailers
- camping vehicles (e.g. caravans, motorhomes)
- buses
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 46.7:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- repair and maintenance of motor vehicles, see 95.31
- repair and maintenance of motorcycles, see 95.32
Excluded from class 46.71:
- activities of agents involved in the wholesale of cars and light motor vehicles, see 46.18
- wholesale of electric bicycles and their related parts and accessories, see 46.49
- wholesale of motorised transport equipment (e.g. ships, yachts, planes, trains), see 46.64
- wholesale of parts and accessories for motor vehicles, see 46.72
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of cars and light motor vehicles without a driver, see 77.11
- repair and maintenance of motor vehicles, see 95.31
Frequently asked questions
I sell trucks, buses, or other non-light motor vehicles to trade buyers — is 46.71.20 correct?
If I rent out trucks instead of selling them, does 46.71.20 still apply?
No. The operational rental or leasing of trucks must be compared with 77.12.00. 46.71.20 remains the code for wholesale purchase and sale.
46.71.20 or 46.71.10 if my resale fleet includes both light vans and trucks?
Vehicle weight is what counts. 46.71.20 is for other motor vehicles such as trucks and buses; cars and light commercial vehicles fall under 46.71.10. If you sell both categories, you list both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.19.01— Commercio all'ingrosso e al dettaglio di altri autoveicoli(rimappatura complessa)