ATECO code 46.44.20 — Wholesale of ceramics and porcelain

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

46.44.10— Commercio all'ingrosso di articoli di porcellana(corrispondenza diretta)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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Classification

GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
46.4COMMERCIO ALL'INGROSSO DI BENI DI CONSUMO FINALE
46.44Commercio all'ingrosso di articoli di porcellana, di vetro e di prodotti per la pulizia
46.44.20Commercio all'ingrosso di ceramiche e porcellana

Frequently asked questions

I supply shops and hotels with glasses, vases, and other glassware: is that 46.44.20?

Yes, when you sell finished glassware wholesale. If you act as an intermediary, compare 46.15.04; if your catalogue is porcelain or ceramics, see 46.44.10.

If I have glass blown or decorated for my own line, can I use only 46.44.20?

Only for distribution of the finished products. If you manage the manufacture of hollow glass or similar articles, 23.13.00 needs to be considered. The practical difference is between buying ready-made goods and producing them.

46.44.20 or 46.44.10 for glasses, vases, and items that mix glass and ceramics?

The predominant material determines the code. 46.44.20 covers glassware such as glasses and vases; plates, cups, and objects in porcelain or ceramics belong under 46.44.10. If the catalogue is genuinely mixed across tableware and crockery, also consider 46.44.30.

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Wholesale of ceramics and porcelain

Flat-rate scheme (forfettario)

Calculate your taxes

Classification

Frequently asked questions

Other codes in the same section