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
- 46.43Commercio all'ingrosso di elettrodomestici
- 46.43.20Commercio all'ingrosso di apparecchiature radiotelevisive
Description
- wholesale of radio and television equipment
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 46.43:
- wholesale of corrective glasses, lenses and sunglasses, see 46.46
- wholesale of recorded media, see 46.49
- wholesale of recordable media, see 46.50
- wholesale of sewing machines other than household-type, see 46.64
- wholesale of hardware, plumbing and heating equipment and supplies, see 46.84
- wholesale of heating, ventilation and air-conditioning equipment for non-domestic use, see 46.84
Frequently asked questions
I sell televisions, radios, and audio-video systems to retailers: is 46.43.20 the right code?
I also install or repair the televisions I sell: does everything stay under 46.43.20?
Wholesale sales remain under 46.43.20. Repair and maintenance have a different nature and should be compared with 95.21.00 when they become a standalone line of activity. An ancillary service should not override the primary commercial classification.
46.43.20 or 46.43.30 if I distribute both TV and audio-video systems and kitchen appliances?
It depends on which line predominates. 46.43.20 covers radio/television and audio-video equipment; refrigerators, ovens, washing machines, and other household appliances fall under 46.43.30. If the two lines are of similar weight, you can hold both codes.