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
- 46.86Commercio all'ingrosso di altri prodotti intermedi
- 46.86.90Commercio all'ingrosso di altri prodotti intermedi n.c.a.
Description
- wholesale of raw precious stones
- wholesale of unworked synthetic or reconstructed precious or semi-precious stones
- wholesale of non-metallic ores
- wholesale of paper in bulk and of paper pulp
Exclusion notes
- wholesale of processed precious stones, see 46.48.00
- wholesale of ferrous metals and ferrous metal ores, see 46.82.10
- cash-for-gold wholesale activities, see 46.82.21
- wholesale of other non-ferrous metals and non-ferrous metal ores, see 46.82.29
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 46.86:
- wholesale of agricultural raw products, see 46.21
- wholesale of processed precious stones, see 46.48
- wholesale of stationery, see 46.49
- wholesale of metals and metal ores, see 46.82
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79
Frequently asked questions
I sell bulk paper, paper pulp, rough-cut stone, or non-metallic minerals: should I use 46.86.90?
If I process paper or produce cardboard, can I remain under intermediate trade?
No, the manufacture of paper and cardboard should be compared with 17.12.00. 46.86.90 covers the wholesale resale of intermediate materials, not the production process.
46.86.90 or 46.82.29 if alongside bulk paper and rough-cut stone I also deal in non-ferrous metals?
These are distinct codes. 46.86.90 is for other intermediate products such as paper pulp, bulk paper, rough-cut stone, and non-metallic minerals; copper, aluminium, and other non-ferrous metals belong in 46.82.29. If metals predominate, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.76.90— Commercio all'ingrosso di altri prodotti intermedi nca(corrispondenza diretta)