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
- 46.47Commercio all'ingrosso di mobili, tappeti e articoli per l'illuminazione per la casa, l'ufficio e i negozi
- 46.47.30Commercio all'ingrosso di articoli per l'illuminazione per la casa, l'ufficio e i negozi
Description
- wholesale of lighting equipment
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
Frequently asked questions
I sell lamps, ceiling lights and lighting for offices and shops: 46.47.30 or electrical materials?
If I also sell lamps to private customers through a showroom, do I stay on 46.47.30?
No, for the retail channel you need to look at retail trade, for example 47.12.20 when the shop is mixed with a predominance of furniture and household goods. 46.47.30 remains applicable for wholesale sales.
46.47.30 or 46.64.20 for lighting: decorative lamps or electrical materials for installations?
It depends on the intended use. 46.47.30 is for lighting fixtures for homes, offices and shops; cables, switchboards and electrical materials for industrial installations belong to 46.64.20. If you sell finished luminaires, you stay on 46.47.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.47.30— Commercio all'ingrosso di articoli per l'illuminazione; materiale elettrico vario per uso domestico(rimappatura complessa)