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
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.50Commercio all'ingrosso di articoli in pelle e articoli da viaggio
Description
- wholesale of handbags
- wholesale of leather goods, excluding clothing and footwear, and travel accessories
- wholesale of saddlery and harness for any animal
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 46.49:
- wholesale of electronic cigarettes (vapes), see 46.35
- wholesale of disguises, see 46.42
- wholesale of weapons and ammunition, see 46.64
- wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.64
- wholesale of equipment for fish farming, see 46.64
- wholesale of e-liquids for electronic cigarettes, see 46.85
- wholesale of paper in bulk and of paper pulp, see 46.86
Frequently asked questions
I sell bags, suitcases, wallets and travel accessories to shops — is 46.49.50 correct?
I manufacture bags or saddlery and then distribute them — can I use 46.49.50 alone?
No, for the manufacture of bags, travel goods or saddlery you need to consider 15.12.00. 46.49.50 applies to the wholesale commercial side for finished products that are purchased or otherwise handled as merchandise.
46.49.50 or 46.42.20 if alongside bags and suitcases I also deal in fur garments and fur articles?
These are two separate codes. 46.49.50 covers leather goods and travel items such as bags, suitcases and wallets; finished fur garments fall under 46.42.20. If you sell both lines, both codes should be listed.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.49.50— Commercio all'ingrosso di articoli in pelle; articoli da viaggio in qualsiasi materiale(corrispondenza diretta)