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
- 46.49.9Commercio all'ingrosso di altri beni di consumo n.c.a.
- 46.49.91Commercio all'ingrosso di articoli promozionali
Description
- wholesale in promotional items
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 supply corporate gadgets, tote bags, calendars and promotional items bought from suppliers — is 46.49.91 right?
If I also sell the same gadgets online to end customers, or I only do the design work, does 46.49.91 still apply?
No, the scope changes. Selling to end customers may point towards retail or intermediation codes, for example 47.92.39 if the service consists in matching supply and demand. Design work alone is not wholesale of promotional articles.
46.49.91 or 46.49.99 if alongside corporate gadgets I also stock general consumer goods unrelated to promotion?
It comes down to purpose. 46.49.91 is for promotional articles and customisable gadgets; when the warehouse becomes a mix of general consumer goods with no promotional angle, the correct code is 46.49.99.