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
- 46.87Commercio all'ingrosso di rottami e cascami
- 46.87.90Commercio all'ingrosso di altri rottami e cascami
Description
- wholesale of non-metal waste and scrap and materials for recycling:
- rag paper, rags, glass and plastic waste etc.
- wholesale of usable goods (made of plastics or other materials), following the dismantling of cars, computers, televisions and other equipment on own account by the unit without further transformation of the goods
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 46.87:
- collection of household and industrial waste, see 38.1
- processing of waste and scrap and other articles into secondary raw materials when a transformation process is required (the resulting secondary raw material is fit for direct use in an industrial manufacturing process, but is not a final product), see 38.21
- dismantling of unusable automobiles, computers, televisions, and other equipment and parts for materials recovery, see 38.21
- ship-breaking, see 38.21
- shredding of cars by means of a mechanical process, see 38.21
- treatment of waste for disposal without recovery, see 38.3
- waste trade activities as agents, see 46.18
- retail sale of second-hand goods, see 47.79
Frequently asked questions
I deal in waste paper, plastic, glass, or other non-metallic scrap: does 46.87.90 apply?
If I process waste into new material, does it still count as wholesale trade?
No, the recovery of materials from other waste should be compared with 38.21.40 or with the more specific recovery code. 46.87.90 applies to the wholesale buying and selling of waste and scrap.
46.87.90 or 46.87.10 if my scrap business also includes metallic waste destined for foundries?
It depends on the predominant material. 46.87.90 covers other non-metallic waste and scrap; metallic waste and scrap has its own dedicated code 46.87.10. If metals make up the larger share of your activity, use that code instead.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.77.20— Commercio all'ingrosso di altri materiali di recupero non metallici (vetro, carta, cartoni eccetera); sottoprodotti non metallici della lavorazione industriale (cascami)(corrispondenza diretta)