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
- 46.43Commercio all'ingrosso di elettrodomestici
- 46.43.30Commercio all'ingrosso di altri elettrodomestici
Description
- wholesale of electrical household appliances, e.g. refrigerators, ovens, washing machines, clothes dryers, vacuum cleaners
- wholesale of electrical heating and cooling appliances
- wholesale of heating equipment using renewable resources
- wholesale of heating, ventilation and air-conditioning equipment
- wholesale of sewing machines of household type
- wholesale of safety systems and alarms
- wholesale of other electrical household appliances
- wholesale of plugs, sockets and other apparatus for switching or protecting electrical circuits for domestic use
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 46.43:
- wholesale of corrective glasses, lenses and sunglasses, see 46.46
- wholesale of recorded media, see 46.49
- wholesale of recordable media, see 46.50
- wholesale of sewing machines other than household-type, see 46.64
- wholesale of hardware, plumbing and heating equipment and supplies, see 46.84
- wholesale of heating, ventilation and air-conditioning equipment for non-domestic use, see 46.84
Frequently asked questions
I distribute refrigerators, ovens, washing machines, vacuum cleaners, and domestic air conditioners: should I use 46.43.30?
If I also offer technical after-sales support on the appliances I sell, do I need to change code?
Not for the wholesale activity, which remains 46.43.30. If repair or maintenance becomes a separate line of activity, the comparison is with 95.22.01. The classification looks at what you do predominantly and on a standalone basis.
46.43.30 or 46.47.30 if I sell household appliances together with lighting fixtures and lamps?
The main product determines the code. 46.43.30 covers other household appliances; lamps, ceiling fixtures, and lighting for homes, offices, and shops have the dedicated code 46.47.30. If lighting becomes the predominant line, that code is the more accurate choice.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.43.10— Commercio all'ingrosso di elettrodomestici, di elettronica di consumo audio e video(diviso in più codici)