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
- 46.44.10Commercio all'ingrosso di articoli di porcellana
Description
- wholesale of chinaware
- wholesale of ceramic articles, e.g. 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 sell plates, cups, and objects in porcelain or ceramics wholesale: is 46.44.10 correct?
I create ceramic lines through my own workshop and then distribute them: does 46.44.10 still apply?
No, for the manufacturing part you need to look at 23.41.00. 46.44.10 covers the purchase and wholesale resale of finished articles. Minor commercial customisation is one thing; producing ceramics is another.
46.44.10 or 46.44.30 if I sell porcelain together with pots, cutlery, and kitchen utensils?
It depends on the predominant product. 46.44.10 covers porcelain and ceramic tableware; pots, cutlery, tableware not in porcelain or glass, and kitchen utensils fall under 46.44.30. If the two lines are equivalent, both codes are appropriate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.44.20— Commercio all'ingrosso di ceramiche e porcellana(corrispondenza diretta)