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.
- 46.49.92Commercio all'ingrosso di bomboniere
Description
- wholesale of party favours, e.g. wedding favours
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 distribute finished wedding favours to shops, wedding planners and retailers — should I use 46.49.92?
I also sell wedding favours to the public or bundle them with costume jewellery — does the same code still apply?
46.49.92 is for wholesale. If you sell directly to private individuals, you need to look at retail codes; for costume jewellery the relevant comparison is 47.78.24. Personalised wedding favours only remain here if the activity stays wholesale.
46.49.92 or 46.48.00 if alongside wedding favours I also sell costume jewellery, watches and small jewellery items?
It depends on the predominant product. 46.49.92 is for wedding favours; watches and jewellery have their own dedicated code 46.48.00. If jewellery becomes the main branch, that code is more appropriate.