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
- 46.32.11Commercio all'ingrosso di carni fresche
Description
- wholesale of fresh meat
- wholesale of fresh poultry and game meat
- wholesale of fresh 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 fresh meat wholesale to butchers and restaurants: 46.32.11 or 46.32.12?
Use 46.32.11 when the meat is fresh, including poultry, game, and snails. If the product is preserved or frozen, switch to 46.32.12. The condition of the meat is what separates the two codes.
I handle fresh chicken and game alongside beef wholesale: same code?
Yes, fresh poultry and game fall under 46.32.11 together with other fresh meats. Cured meats and processed meat products have their own code: 46.32.20.
I slaughter the animals myself and then sell the meat wholesale: does 46.32.11 still apply?
No. If you slaughter or butcher the meat yourself, the activity is industrial processing (division 10 — meat processing), not trade. Code 46.32.11 applies when you buy ready-to-sell fresh meat and resell it without further processing.