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
- 46.34.20Commercio all'ingrosso di bevande analcoliche
Description
- wholesale of non-alcoholic beverages
- wholesale of fruit and vegetable juices
- wholesale of prepared non-alcoholic beverages in cans or bottles
- wholesale of non-alcoholic wine and beer
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 mineral water, soft drinks, and juices wholesale: code 46.34.20 or 46.34.10?
Use 46.34.20 for non-alcoholic beverages, including fruit and vegetable juices. Alcoholic beverages fall under 46.34.10. The presence of alcohol is what separates the two codes.
I sell non-alcoholic beer and alcohol-free wine wholesale: do they fall under 46.34.20?
Yes, non-alcoholic wine and beer are included here as non-alcoholic beverages. The alcoholic versions go under 46.34.10.
I handle packaged fruit juices wholesale: do they go here or under food products?
They go under 46.34.20 — fruit and vegetable-based juices are explicitly included among non-alcoholic beverages. If you bottle or produce the beverage yourself, the activity is manufacturing under division 11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.34.20— Commercio all'ingrosso di bevande non alcoliche(corrispondenza diretta)