Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.23.00Commercio all'ingrosso di animali vivi
Description
- wholesale of pets
- wholesale of other live animals
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 46.2:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Frequently asked questions
I buy livestock from various farms and resell it to operators — is this the right code?
Yes, wholesale of live animals — from livestock to pets — falls under 46.23.00. What matters is that you buy and resell the animals, including as an importer or exporter, without rearing them yourself.
I rear the animals myself and then sell them — is this code correct, or should I use a livestock farming code?
It depends on what you actually do. If you rear the animals yourself, the primary activity is livestock farming and it has its own code in the agricultural section. 46.23.00 is purely for wholesale of live animals purchased from third parties and resold, with no rearing of your own.
I sell dogs, cats and pets wholesale — does this code apply, or is there a more specific one?
Yes, pets are explicitly included in 46.23.00 alongside other live animals. The code covers wholesale; retail sale of animals in a pet shop is a different activity, classified under retail trade.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.23.00— Commercio all'ingrosso di animali vivi(corrispondenza diretta)