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
- 46.64.1Commercio all'ingrosso di mezzi di trasporto
- 46.64.19Commercio all'ingrosso di altri mezzi di trasporto
Description
- wholesale of transport equipment (e.g. locomotives, wagons), except motor vehicles, motorcycles and bicycles
- wholesale of armoured vehicles
- wholesale of aircraft, drones and unmanned aircraft systems
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 46.6:
- 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 sell means of transport other than cars, motorcycles, and boats — is 46.64.19 the right catch-all?
If I offer these vehicles on a long-term rental basis, does it still count as wholesale?
No, operating rental is not wholesale trade. For other land transport equipment, compare with 77.39.10. 46.64.19 applies when you sell the asset as a traded good.
46.64.19 or 46.64.11 if boats also feature in my transport equipment catalogue?
It depends on the predominant product. 46.64.19 is the catch-all for other transport equipment; ships and boats have their own dedicated code 46.64.11. If boats become the main line of business, that code is the more appropriate choice.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.69.19— Commercio all'ingrosso di altri mezzi ed attrezzature di trasporto(rimappatura complessa)