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
- 46.32Commercio all'ingrosso di carne, prodotti a base di carne, pesce e prodotti a base di pesce
- 46.32.1Commercio all'ingrosso di carne
- 46.32.12Commercio all'ingrosso di carni conservate o surgelate
Description
- wholesale of preserved or frozen meat
- wholesale of preserved or frozen poultry and game meat
- wholesale of preserved or frozen snails
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 46.32:
- wholesale of livestock feed, see 46.21
- wholesale of ready-made meals, see 46.38
- wholesale of food for pets, see 46.38
Frequently asked questions
I sell frozen meat wholesale to the food-service sector: code 46.32.12 or 46.32.11?
Use 46.32.12 when the meat is preserved or frozen, including poultry and game. Fresh meat stays under 46.32.11. Cold-chain handling alone is not enough — what matters is whether the product is preserved or frozen.
I handle both frozen meat and packaged cured meats wholesale: which code takes precedence?
It depends on which product accounts for the larger share. Preserved or frozen meat falls under 46.32.12, while cured meats and meat-based products have their own code 46.32.20. Choose based on your predominant activity.
I freeze the meat myself before reselling it wholesale: does this still fall here?
No. If you are the one freezing or processing the meat, the activity is industrial processing (division 10), not trade. Code 46.32.12 applies when you buy already preserved or frozen meat and resell it as-is.