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
- 46.50Commercio all'ingrosso di apparecchiature informatiche e di comunicazione
- 46.50.10Commercio all'ingrosso di computer, unità periferiche e software
Description
- wholesale of computers, computer peripheral equipment and parts
- wholesale of smart boards
- wholesale of non-customised software, including video games, provided on physical media, with a right to perpetual use
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 46.5:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.50:
- wholesale of recorded media, see 46.49
- wholesale of machines for additive manufacturing (3D printers, etc.), see 46.64
- publishing activities, see division 58
Frequently asked questions
I sell computers, peripherals and software licences to schools or businesses — is that 46.50.10?
I develop or customise the software for my clients — can I keep that within 46.50.10?
No, software development or programming is something entirely different from software resale. For that activity see 62.10.00. 46.50.10 is correct when the software is purchased merchandise or a licence distributed as a commercial product.
46.50.10 or 46.50.20 if I sell computers and peripherals alongside routers, phones and network equipment?
These are separate codes. 46.50.10 is for computers, peripheral equipment and software; routers, PBX systems and telecommunications equipment fall under 46.50.20. If both lines carry similar weight, both codes are needed.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.51.00— Commercio all'ingrosso di computer, apparecchiature informatiche periferiche e di software(corrispondenza diretta)