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
- 46.6Commercio all'ingrosso di altri macchinari, attrezzature e forniture
- 46.64Commercio all'ingrosso di altri macchinari e attrezzature
- 46.64.9Commercio all'ingrosso di altri macchinari e attrezzature n.c.a.
- 46.64.99Commercio all'ingrosso di altri macchinari e attrezzature varie n.c.a.
Description
- wholesale of equipment for fish farming
- wholesale of robots for production lines
- wholesale of machinery for the tobacco industry
- wholesale of event technology equipment for events, fairs and exhibitions
- wholesale of other machinery n.e.c. for use in industry, trade and navigation and other services
- wholesale of batteries and accumulators for domestic use
- wholesale of weapons, weapon systems and ammunition
- wholesale of box pallets
- wholesale of reservoirs, tanks, vats and similar containers, capacity exceeding 300 litres, of plastics and for industrial use
- wholesale of printing machines (excluding textile printing machinery)
- wholesale of lifting and handling machinery and equipment
- wholesale of fire extinguishers
- wholesale of machines for additive manufacturing (3D printers, etc.)
Exclusion notes
- wholesale of batteries and accumulators for motor vehicles, see 46.72.00
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 46.6:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.64:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of electrical household appliances, see 46.43
- wholesale of sewing machines of household-type, see 46.43
- wholesale of other household utensils, crockery and pottery, see 46.44
- wholesale of non-household-type medical equipment, see 46.46
- wholesale of recreational boats, see 46.49
- wholesale of bicycles, see 46.49
- wholesale of saucepans and pans, see 46.49
- wholesale of cutlery, see 46.49
- wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50
- wholesale of mining, construction and civil engineering machinery, see 46.63
- wholesale of motor vehicles (including trailers and caravans), see 46.71
- wholesale of batteries and accumulators for motor vehicles, see 46.72
- wholesale of motor vehicle parts, see 46.72
- wholesale of motorcycles, see 46.73
- wholesale of scaffolding, see 46.83
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- repair and maintenance of motor vehicles, see 95.31
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
I deal in very diverse professional machinery and no more specific code applies — can I use 46.64.99?
When is 46.64.99 not enough and I need to use the non-specialised 46.90.00?
46.64.99 works fine if the assortment stays within the world of machinery and equipment. If you sell very different product families — for example, machines, consumer goods, and materials — with no clear specialisation, see 46.90.00.
46.64.99 or 46.62.00 if a large share of my turnover is machine tools and the rest is various machinery?
What prevails is what counts. 46.64.99 collects miscellaneous machinery and equipment with no dedicated code; if machine tools such as lathes, milling machines, and presses represent the main part of the business, the correct code is the specific one 46.62.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
