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
- 46.49.10Commercio all'ingrosso di carta, cartone e articoli di cartoleria
Description
- wholesale of paper stationery
- wholesale of stationery
Exclusion notes
- wholesale of paper in bulk and of paper pulp, see 46.86.90
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 sell reams, notebooks, envelopes, pens and stationery to offices and stationery shops: is 46.49.10 correct?
I manufacture pads, notebooks or printed forms and then distribute them: is the wholesale code enough?
No, if you carry out the production yourself you must consider 17.23.01. 46.49.10 is correct for the wholesale resale of purchased products. For bulk paper or semi-finished materials a comparison with intermediate-product codes rather than finished stationery is also needed.
46.49.10 or 46.86.30 if I sell stationery alongside boxes, padded envelopes and packaging materials?
These are two different things. 46.49.10 is for paper, cardboard and stationery aimed at offices and stationery shops; boxes, films and sacks designed as packaging belong to 46.86.30. If the packaging side predominates, that code is more appropriate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.49.10— Commercio all'ingrosso di carta, cartone e articoli di cartoleria(corrispondenza diretta)