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
- 46.82Commercio all'ingrosso di metalli e minerali metalliferi
- 46.82.2Commercio all'ingrosso di metalli e minerali metalliferi non ferrosi
- 46.82.29Commercio all'ingrosso di altri metalli e minerali metalliferi non ferrosi
Description
- wholesale of non-ferrous metal ores
- wholesale of non-ferrous metals in primary forms
- wholesale of gold and other precious metals (excluding cash-for-gold wholesale activities)
- wholesale of non-ferrous semi-finished products n.e.c.
- wholesale of non-ferrous semi-finished metal ores
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
Excluded from class 46.82:
- wholesale of metal scrap, see 46.87
- gold bullion sales, see section L
Frequently asked questions
I trade copper, aluminium, non-gold-buying gold or other non-ferrous metals: 46.82.29?
Can raw stone, semi-processed paper and non-metallic minerals fall under 46.82.29?
No, those should be compared with 46.86.90 if they are non-metallic or residual intermediate products. 46.82.29 remains focused on non-ferrous metals and their ores.
46.82.29 or 46.82.10 if my metal warehouse stocks both copper and aluminium and ferrous steel?
It comes down to what prevails. 46.82.29 is for non-ferrous metals and their ores; steel, sheets and ferrous metal ores have the dedicated entry 46.82.10. If steel is the main part, use that code.