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
- 46.44Commercio all'ingrosso di articoli di porcellana, di vetro e di prodotti per la pulizia
- 46.44.30Commercio all'ingrosso di altri utensili per la casa, stoviglie e vasellame
Description
- wholesale of household utensils, crockery and pottery
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 46.44:
- wholesale of saucepans and pans, see 46.49
- wholesale of cutlery, see 46.49
Frequently asked questions
I carry a catalogue of pots, cutlery, kitchen utensils, and tableware not in porcelain or glass: is 46.44.30 right?
If I also sell small gift items and assorted household goods, should I switch to a more generic code?
Stay on 46.44.30 if the core of the catalogue is utensils, crockery, and tableware. When the assortment broadens into a wide range of consumer goods with no clear product family, compare 46.49.99. The predominant product matters more than the total number of SKUs.
I import utensils and housewares from abroad to resell to shops: do I stay on 46.44.30 or do I need an importer code?
Stay on 46.44.30: wholesale of utensils, crockery, and tableware includes own-account purchasing from abroad. If the assortment moves beyond the household category and becomes a mix of miscellaneous consumer goods, the code to consider is 46.49.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.44.40— Commercio all'ingrosso di coltelleria, posateria e pentolame(diviso in più codici)