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
- 46.83Commercio all'ingrosso di legname, materiali da costruzione e articoli igienico-sanitari
- 46.83.30Commercio all'ingrosso di articoli igienico-sanitari
Description
- wholesale of sanitary equipment:
- baths, washbasins, toilets and other sanitary porcelain
- whirlpool baths
- shower trays
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
Frequently asked questions
I supply businesses and showrooms with basins, WCs, baths and shower trays: 46.83.30?
If I have ceramic sanitary ware manufactured under my own brand, is 46.83.30 sufficient?
No, for the manufacture of ceramic sanitary ware you should evaluate 23.42.00. 46.83.30 covers wholesale distribution of the finished product.
46.83.30 or 46.84.20 for the bathroom: ceramic sanitary ware or taps and plumbing components?
It depends on the product. 46.83.30 is for sanitary ware such as basins, WCs and baths; taps, fittings, pipes and radiators for plumbing and heating systems fall under 46.84.20. If plumbing components are the main focus, use that code.