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
- 46.42Commercio all'ingrosso di abbigliamento e di calzature
- 46.42.20Commercio all'ingrosso di articoli in pelliccia
Description
- wholesale of fur articles
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 46.42:
- wholesale of jewellery, see 46.48
- wholesale of leather goods, excluding clothing and footwear, see 46.49
- wholesale of specialised sports footwear only used in the practice of a sport (e.g. ski boots, football shoes, skates, ballet shoes), see 46.49
- wholesale of protective gear for motorcyclists, see 46.73
Frequently asked questions
I stock finished fur articles to supply boutiques: 46.42.20 or a fur skins code?
If I make up or alter fur garments before selling them, does the code change?
For wholesale of the finished garments it remains 46.42.20. If the main activity is manufacturing leather or fur clothing, you should consider 14.24.00. Minor commercial alterations are not the same as full-scale production.
46.42.20 or 46.49.50 if I sell furs alongside leather bags and accessories?
The predominant product determines the code. 46.42.20 covers finished fur articles; leather bags, luggage, and travel goods fall under 46.49.50. If both lines carry similar weight, you can hold both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.42.20— Commercio all'ingrosso di articoli in pelliccia(corrispondenza diretta)