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
- 46.49.9Commercio all'ingrosso di altri beni di consumo n.c.a.
- 46.49.99Commercio all'ingrosso di altri beni di consumo vari n.c.a.
Description
- wholesale of woodenware, wickerwork and corkware, etc.
- wholesale of musical instruments
- wholesale of recorded media
- wholesale of artificial flowers, foliage and fruit
- wholesale of coffins and funerary articles
- wholesale of toiletries, hygiene products etc. for pet animals
- wholesale of non-electrical household appliances
- wholesale of brooms and brushes for household cleaning
- wholesale of saucepans and pans
- wholesale of cutlery
- wholesale of imitation jewellery
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 run a wholesale business in miscellaneous consumer goods that don't fit any more specific category — is 46.49.99 correct?
When should I use 46.49.99 and when 46.90.00?
Use 46.49.99 if the catalogue stays within miscellaneous consumer goods, even if no more precise code exists. If the wholesale operation mixes very different product families with no clear specialisation, see 46.90.00. It is the boundary between residual specialised trade and non-specialised wholesale.
I import assorted consumer goods from abroad to resell to shops — do I stay on 46.49.99 or is there a separate importer code?
You stay on 46.49.99 as long as the goods are consumer items and there is a specialisation, however broad: importing on your own account is included. If the assortment combines consumer goods with other product families without any clear prevalence, the reference is the non-specialised wholesale code 46.90.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.43.20— Commercio all'ingrosso di supporti registrati, audio, video (Cd, Dvd e altri supporti)(unito da più codici)
