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
- 46.43Commercio all'ingrosso di elettrodomestici
- 46.43.10Commercio all'ingrosso di articoli per fotografia e ottica
Description
- wholesale of photographic and optical goods except corrective glasses, lenses and sunglasses
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 46.43:
- wholesale of corrective glasses, lenses and sunglasses, see 46.46
- wholesale of recorded media, see 46.49
- wholesale of recordable media, see 46.50
- wholesale of sewing machines other than household-type, see 46.64
- wholesale of hardware, plumbing and heating equipment and supplies, see 46.84
- wholesale of heating, ventilation and air-conditioning equipment for non-domestic use, see 46.84
Frequently asked questions
I supply photographers and shops with cameras, lenses, binoculars, and optical instruments: is that 46.43.10?
I import optical components and have cameras assembled: is 46.43.10 enough?
No, not if the activity becomes manufacturing or technical assembly of photographic equipment. For that part the reference code is 26.70.30. 46.43.10 remains valid for wholesale of finished products.
46.43.10 or 46.46.31 if my catalogue includes both cameras and spectacles and lenses?
The main line determines the code. 46.43.10 covers photographic and optical articles such as cameras, lenses, and binoculars; spectacles, frames, and lenses have their own dedicated code 46.46.31. If eyewear predominates, that code is the more accurate choice.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.43.30— Commercio all'ingrosso di articoli per fotografia, cinematografia e ottica(corrispondenza diretta)