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
- 46.37.0Commercio all'ingrosso di caffè, tè, cacao e spezie
- 46.37.01Commercio all'ingrosso di caffè
Description
- wholesale of decaffeinated coffee
- wholesale of roasted coffee
- wholesale of coffee filled in bags, pads or capsules
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 46.37:
- processing of tea and coffee, see 10.83
- wholesale of prepared beverages in cans or bottles, see 46.34
Frequently asked questions
I distribute pods, capsules and roasted coffee to offices and retailers — should I choose 46.37.01?
I buy green coffee beans, roast them myself and then distribute them — is that still just wholesale?
No. Roasting or processing coffee is not simple trade: for that activity you should evaluate 10.83.02. 46.37.01 remains appropriate for the wholesale sale of finished coffee purchased from others or already processed by third parties.
I import green coffee from abroad and resell it already packaged without roasting it myself — do I stay on 46.37.01?
Yes. Importing coffee and reselling it wholesale falls within 46.37.01, because wholesale trade includes importing on your own account. The code only changes if you roast or process it yourself, in which case the reference is 10.83.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.37.01— Commercio all'ingrosso di caffè(corrispondenza diretta)