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
- 46.85.0Commercio all'ingrosso di prodotti chimici
- 46.85.09Commercio all'ingrosso di altri prodotti chimici
Description
- wholesale of industrial chemicals (e.g. aniline, essential oils, chemical glues, methanol, paraffin, scents and flavourings, soda, industrial salt, acids and sulphurs, starch derivates, industrial gases, dyes and pigments, other organic and inorganic basic chemicals, glazes, printing inks and adhesives)
- wholesale of explosives and pyrotechnic products
- wholesale of hydrogen
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 46.85:
- sale of gaseous fuels through mains on the account of others, see 35.40
Frequently asked questions
I sell industrial chemicals, gases, dyes, adhesives, or inks: 46.85.09?
If I manufacture or blend chemical products, can I remain under 46.85.09?
No, the manufacture of miscellaneous chemical products should be assessed against 20.59.99 or a more specific manufacturing code. 46.85.09 is wholesale trade, not chemical production.
46.85.09 or 46.86.10 if the chemical catalogue also includes plastic granules, resins, and rubber?
These are different categories. 46.85.09 covers other chemical products such as gases, dyes, adhesives, and inks; plastics in primary forms, resins, and rubber belong in 46.86.10. If plastics predominate, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.75.02— Commercio all'ingrosso di prodotti chimici per l'industria(diviso in più codici)