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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.83Commercio all'ingrosso di legname, materiali da costruzione e articoli igienico-sanitari
- 46.83.2Commercio all'ingrosso di materiali da costruzione
- 46.83.22Commercio all'ingrosso di carta da parati e rivestimenti per pavimenti
Description
- wholesale of wallpaper and floor coverings (e.g. laminate, tiles, vinyl flooring)
- wholesale of other floor coverings (e.g. linoleum)
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Frequently asked questions
I sell wallpaper, laminates, vinyl tiles or wall/floor coverings to retailers: 46.83.22?
If I manufacture plastic wall or vinyl floor coverings, does the wholesale code still apply?
No, for the manufacture of plastic wall and floor coverings you should evaluate 22.24.01. 46.83.22 remains for wholesale of finished products.
46.83.22 or 46.83.21 if alongside wallpaper and coverings I also sell paints and varnishes?
It depends on the predominant product. 46.83.22 is for wallpaper and floor coverings; paints, varnishes and lacquers have the dedicated entry 46.83.21. If liquid finishes become the main branch, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.73.21— Commercio all'ingrosso di moquette e linoleum(unito da più codici)