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
- 46.81.00Commercio all'ingrosso di combustibili solidi, liquidi, gassosi e di prodotti derivati
Description
- wholesale of fossil low-carbon or carbon-free fuels, greases, lubricants, oils, e.g.:
- charcoal, coal, coke, fuelwood, pellets of wood or biomass, naphtha
- crude petroleum, crude oil, diesel fuel, gasoline, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels, in blending or pure
- liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane gas and their related bio and renewable forms, in blending or pure
- lubricating oils and greases, refined petroleum products
- wholesale of bottled gaseous fuels
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
Excluded from class 46.81:
- wholesale of hydrogen, see 46.85
Frequently asked questions
I distribute solid, liquid or gaseous fuels to retailers or businesses: 46.81.00?
If I produce biofuels and then sell them, does the code remain wholesale trade?
No, production must be kept separate from trade. For liquid biofuels the comparison is 20.51.00. 46.81.00 covers wholesale of fuels that are purchased and resold.
I import diesel or LPG from abroad to resell to retailers and businesses: do I stay on 46.81.00 or is an importer code required?
Stay on 46.81.00: wholesale of solid, liquid and gaseous fuels includes importing on your own account. If you do not purchase the product yourself but act as an agent for suppliers, the relevant code is the intermediary 46.12.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.71.00— Commercio all'ingrosso di prodotti petroliferi e lubrificanti per autotrazione, di combustibili per riscaldamento(corrispondenza diretta)