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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.83Commercio all'ingrosso di legname, materiali da costruzione e articoli igienico-sanitari
- 46.83.2Commercio all'ingrosso di materiali da costruzione
- 46.83.29Commercio all'ingrosso di altri materiali da costruzione
Description
- wholesale of construction materials, e.g. sand, gravel, cement, bricks, etc.
- wholesale of scaffolding
- wholesale of flat glass
- wholesale of used marble bricks, steps, roof tiles
- wholesale of street furniture, i.e. benches, traffic barriers, bollards, streetlamps, traffic lights, traffic signs, bus and tram stops
- wholesale of prefabricated buildings
- wholesale of prefabricated saunas
- wholesale of:
- thermal insulation material
- sound insulation material
- thermal-acoustic material
- wholesale of reservoirs, tanks, vats and similar containers of plastics for construction
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Frequently asked questions
I sell cement, sand, gravel, bricks, insulation, flat glass or prefabricated units: do I use 46.83.29?
If I also have a counter selling to the public for construction and hardware, does it remain wholesale?
No, for sales to end customers you need to look at the retail code — for example 47.12.30 when hardware, building materials and plants are predominant. 46.83.29 remains for sales to operators, retailers or businesses.
46.83.29 or 46.83.30 if alongside building materials I also distribute basins, WCs and sanitary ware?
These are two separate entries. 46.83.29 is for other building materials such as cement, bricks and insulation; basins, WCs, baths and sanitary ware have the dedicated entry 46.83.30. If you sell both, list both codes.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
