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
- 46.50Commercio all'ingrosso di apparecchiature informatiche e di comunicazione
- 46.50.20Commercio all'ingrosso di apparecchiature per telecomunicazioni
Description
- wholesale of telephone and communication equipment (e.g. mobile telephones, modems)
- wholesale of electronic valves and tubes
- wholesale of semiconductor devices
- wholesale of microchips and integrated circuits
- wholesale of printed circuits
- wholesale of recordable media
- wholesale of antennas and satellite dishes
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 46.5:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.50:
- wholesale of recorded media, see 46.49
- wholesale of machines for additive manufacturing (3D printers, etc.), see 46.64
- publishing activities, see division 58
Frequently asked questions
I distribute routers, phones, PBX systems and network equipment to installers or businesses — is 46.50.20 right?
If I also repair smartphones, tablets or network equipment, does 46.50.20 still apply?
The resale activity stays at 46.50.20. Repair and maintenance of phones and tablets should be compared with 95.10.21 when it is a standalone service. The same invoice may have different line items, but the ATECO code follows the activities actually carried out.
46.50.20 or 46.64.20 for cables and network equipment — telecommunications or industrial electrical materials?
It comes down to what you actually sell. 46.50.20 covers telecommunications equipment such as routers, phones and PBX systems; cables, switchboards and electrical materials for industrial installations fall under 46.64.20. If installation materials predominate, that code is more appropriate.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 46.52.09— Commercio all'ingrosso di altre apparecchiature elettroniche per telecomunicazioni e di altri componenti elettronici(unito da più codici)
- 46.52.01— Commercio all'ingrosso di apparecchi e materiali telefonici(unito da più codici)
- 46.52.02— Commercio all'ingrosso di nastri non registrati(unito da più codici)