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
- 46.4Commercio all'ingrosso di beni di consumo
- 46.41Commercio all'ingrosso di prodotti tessili
- 46.41.90Commercio all'ingrosso di altri prodotti tessili
Description
- wholesale of household linen, etc.
- wholesale of parasols, tarpaulins, sails, parachutes, etc.
- wholesale of twine and cordage of jute, and jute sacks
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 46.4:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61
Excluded from class 46.41:
- wholesale of clothing, see 46.42
- wholesale of tents and sleeping bags, see 46.49
- wholesale of textile fibres, see 46.86
Frequently asked questions
I sell household linen, tarpaulins, sails or jute sacks wholesale — where do they fall?
I manufacture bed linen or home textiles and sell them to shops — is 46.41.90 enough?
No, 46.41.90 is for wholesale trade. If your core activity is manufacturing home textiles, the code to evaluate is 13.92.10. Selling to shops can coexist with manufacturing, but it does not absorb it.
46.41.90 or 46.47.20 for linen and textiles destined for the carpet and furnishing market?
It depends on the product. 46.41.90 covers other textile products such as linen, tarpaulins and sacks; carpets and carpet flooring have their own dedicated entry at 46.47.20. If carpets dominate the catalogue, that code is the more accurate choice.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.41.90— Commercio all'ingrosso di altri articoli tessili(diviso in più codici)