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
- 46.44.20Commercio all'ingrosso di articoli di vetro
Description
- wholesale of glassware
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 supply shops and hotels with glasses, vases, and other glassware: is that 46.44.20?
If I have glass blown or decorated for my own line, can I use only 46.44.20?
Only for distribution of the finished products. If you manage the manufacture of hollow glass or similar articles, 23.13.00 needs to be considered. The practical difference is between buying ready-made goods and producing them.
46.44.20 or 46.44.10 for glasses, vases, and items that mix glass and ceramics?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.44.10— Commercio all'ingrosso di vetreria e cristalleria(corrispondenza diretta)