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
- 46.42Commercio all'ingrosso di abbigliamento e di calzature
- 46.42.30Commercio all'ingrosso di calzature
Description
- wholesale of footwear, including non-specialised sports footwear
- wholesale of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap
Exclusion notes
- wholesale of specialised sport footwear only used in the practice of a sport, e.g. ski boots, football shoes, skates, ballet shoes, see 46.49.49
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 46.42:
- wholesale of jewellery, see 46.48
- wholesale of leather goods, excluding clothing and footwear, see 46.49
- wholesale of specialised sports footwear only used in the practice of a sport (e.g. ski boots, football shoes, skates, ballet shoes), see 46.49
- wholesale of protective gear for motorcyclists, see 46.73
Frequently asked questions
I sell safety footwear and general sports shoes to retailers: should I use 46.42.30?
I have shoes made to my own design and then distribute them: is 46.42.30 still the only code?
Only if you buy finished products from a supplier. When you manage the manufacture of the footwear, you need to consider 15.20.10. Code 46.42.30 does not cover production, even if you subsequently sell wholesale.
I import shoes from abroad and resell them to multi-brand stores: do I need an importer code or does 46.42.30 still apply?
46.42.30 still applies: buying footwear abroad and reselling it wholesale is the same commercial activity — own-account importing is included. If instead you act only as a representative for the brands without purchasing stock, see 46.16.06.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.42.40— Commercio all'ingrosso di calzature e accessori(unito da più codici)