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
- 46.49.4Commercio all'ingrosso di biciclette e altre attrezzature e articoli sportivi
- 46.49.41Commercio all'ingrosso di biciclette
Description
- wholesale of bicycles, electric bicycles, monowheels, hoverboards, kick scooters, including related parts and accessories
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 sell bicycles to shops, hire firms and dealers — should I use 46.49.41?
I also run a workshop and carry out maintenance on the bikes I sell — does the code stay the same?
The wholesale trade stays at 46.49.41. If repair and maintenance become a separate line of business, see 95.29.21. Accessories, servicing and after-sales support should not be confused with goods distribution.
46.49.41 or 46.49.49 if I sell bicycles alongside sports equipment and sporting goods?
These are separate codes. 46.49.41 is for bicycles; fitness equipment, skis, rackets and other sporting goods fall under 46.49.49. If you carry both lines, both codes are needed.