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
- 46.86Commercio all'ingrosso di altri prodotti intermedi
- 46.86.30Commercio all'ingrosso di articoli per imballaggio
Description
- wholesale of packaging 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 46.8:
- 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
Excluded from class 46.86:
- wholesale of agricultural raw products, see 46.21
- wholesale of processed precious stones, see 46.48
- wholesale of stationery, see 46.49
- wholesale of metals and metal ores, see 46.82
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79
Frequently asked questions
I supply businesses with boxes, films, bags, pallets, or other packaging: 46.86.30?
I manufacture plastic packaging and then sell it: is 46.86.30 still correct?
No, the manufacture of plastic packaging should be assessed against 22.22.00. 46.86.30 is correct for businesses that buy finished packaging and resell it wholesale.
46.86.30 or 46.49.10 if in addition to boxes and films I also sell paper, cardboard, and stationery?
It depends on the intended use. 46.86.30 is for packaging items such as boxes, bags, and pallets; paper, cardboard, and office stationery for offices and stationery shops fall under 46.49.10. If stationery predominates, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.76.30— Commercio all'ingrosso di imballaggi(corrispondenza diretta)