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
- 46.7Commercio all'ingrosso di autoveicoli, motocicli e relative parti e accessori
- 46.71Commercio all'ingrosso di autoveicoli
- 46.71.10Commercio all'ingrosso di automobili e autoveicoli leggeri
Description
- wholesale of new and used motor vehicles, including electric vehicles:
- passenger motor vehicles, including specialised passenger motor vehicles (e.g. ambulances, minibuses)
- wholesale of off-road motor vehicles
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 46.7:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- repair and maintenance of motor vehicles, see 95.31
- repair and maintenance of motorcycles, see 95.32
Excluded from class 46.71:
- activities of agents involved in the wholesale of cars and light motor vehicles, see 46.18
- wholesale of electric bicycles and their related parts and accessories, see 46.49
- wholesale of motorised transport equipment (e.g. ships, yachts, planes, trains), see 46.64
- wholesale of parts and accessories for motor vehicles, see 46.72
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of cars and light motor vehicles without a driver, see 77.11
- repair and maintenance of motor vehicles, see 95.31
Frequently asked questions
I buy and resell cars and light vehicles to dealerships or companies — is 46.71.10 correct?
If I do long-term car rental, can I use the same code?
No, operational rental of cars and light vehicles must be compared with 77.11.00. 46.71.10 relates to the wholesale sale of vehicles, not their use under a lease arrangement.
I import cars from abroad to resell to dealerships and companies — do I stay on 46.71.10 or do I need an importer code?
You stay on 46.71.10: wholesale of cars and light vehicles includes importing on one's own account. If alongside cars you also handle trucks, buses, or other heavy motor vehicles, that portion falls under 46.71.20.