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
- 46.84Commercio all'ingrosso di ferramenta, di apparecchi e accessori per impianti idraulici e di riscaldamento
- 46.84.20Commercio all'ingrosso di apparecchi e accessori per impianti idraulici e di riscaldamento
Description
- wholesale of fittings
- wholesale of hot water heaters, radiators and boilers
- wholesale of sanitary installation equipment:
- tubes, pipes, fittings, taps, T-pieces, connections, rubber pipes, etc.
- wholesale of heating, ventilation and air-conditioning equipment, for non-domestic use
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 46.84:
- wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.43
- wholesale of mining, construction and civil engineering machinery, see 46.63
- wholesale of sanitary equipment, see 46.83
Frequently asked questions
I distribute fittings, pipes, taps, radiators, boilers, and non-domestic HVAC components: 46.84.20?
If I also sell over the counter to private customers and small installers, does the wholesale code still apply?
For sales to end consumers or a shop open to the public, you need to compare the relevant retail code, for example 47.12.30. 46.84.20 remains appropriate for wholesale distribution to trade customers.
46.84.20 or 46.84.10 if alongside pipes and plumbing fittings I also sell screws, locks, and tools?
It depends on what predominates. 46.84.20 is for equipment and accessories for plumbing and heating systems; screws, bolts, locks, and other hardware have their own dedicated code 46.84.10. If hardware is the main part of your business, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.74.20— Commercio all'ingrosso di apparecchi e accessori per impianti idraulici, di riscaldamento e di condizionamento(corrispondenza diretta)