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
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.34Commercio all'ingrosso di bevande
- 46.34.10Commercio all'ingrosso di bevande alcoliche
Description
- wholesale of alcoholic beverages
- wholesale of grape must
- wholesale of prepared alcoholic beverages in cans or bottles
- buying of wine in bulk and bottling without transformation
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 46.3:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.34:
- blending of wine, distilled spirits and other beverages (in order to make a new product), see 11.01, 11.02, 11.07
Frequently asked questions
I distribute wine and spirits to bars and restaurants: code 46.34.10 or 46.34.20?
Use 46.34.10 for wholesale of alcoholic beverages, including wine, spirits, beer, and grape must. Non-alcoholic drinks, water, and juices fall under 46.34.20. The presence of alcohol in the beverage is the deciding factor.
I buy bulk wine and bottle it without altering it: does this fall under 46.34.10?
Yes. Purchasing bulk wine and bottling it without transformation is explicitly included here. If you vinify or produce the beverage yourself, the activity becomes manufacturing under division 11. Wholesale resale remains under this code.
I run a wine shop with a stockroom and sell mainly to the public: is it still 46.34.10?
Usually not. If your primary customers are end consumers, you are in retail, under code 47.25.00. Code 46.34.10 applies when you supply mainly bars, restaurants, and other resellers.
I sell non-alcoholic beer and dealcoholised wine wholesale: where do they fall?
Under 46.34.20, not here: non-alcoholic wine and beer are treated as non-alcoholic beverages. Code 46.34.10 is reserved for beverages that contain alcohol.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.34.10— Commercio all'ingrosso di bevande alcoliche(corrispondenza diretta)