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
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.21Commercio all'ingrosso di cereali, tabacco grezzo, sementi e alimenti per il bestiame
- 46.21.10Commercio all'ingrosso di cereali
Description
- wholesale of grains
- wholesale of pulses (dried leguminous vegetables) for sowing
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 46.2:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.21:
- wholesale of seeds of flowers and plants, see 46.22
- wholesale of food for pets, see 46.38
- wholesale of fertilisers and agrochemical products, see 46.85
- wholesale of textile fibres, see 46.86
Frequently asked questions
I buy and resell wheat, maize and barley in bulk — is this code correct, or should I use the one for seeds and animal feed?
Yes, wholesale of cereals and dried pulses intended for seeding falls under 46.21.10. The distinguishing factor is the product: seeds, livestock feed and agricultural raw materials have their own adjacent code 46.21.22.
I deal in cereals and also in raw tobacco for manufacturing — same code or two separate ones?
Two separate codes. Cereals remain under 46.21.10, while unprocessed raw tobacco has its own dedicated code at 46.21.21. Register as the primary activity whichever generates the higher turnover.
I am a cereal wholesaler, not an agent — does this code apply rather than one from the 46.18 family?
This one. 46.21.10 is direct wholesale, involving the purchase and resale of cereals on your own account. The 46.18 family is reserved for intermediaries who work on commission under a mandate without ever taking possession of the goods — a different situation from yours.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.21.10— Commercio all'ingrosso di cereali e legumi secchi(corrispondenza diretta)