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
- 46.84Commercio all'ingrosso di ferramenta, di apparecchi e accessori per impianti idraulici e di riscaldamento
- 46.84.10Commercio all'ingrosso di ferramenta
Description
- wholesale of ironware and similar household hardware
- wholesale of tools (e.g. hammers, saws, screwdrivers and other hand tools), including power hand tools
- wholesale of bolts and screws
- wholesale of safes
- wholesale of padlocks and locks
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 46.84:
- wholesale of heating, ventilation and air-conditioning equipment, for domestic use, see 46.43
- wholesale of mining, construction and civil engineering machinery, see 46.63
- wholesale of sanitary equipment, see 46.83
Frequently asked questions
I sell tools, screws, bolts, locks, safes, and hardware to retailers: 46.84.10?
I duplicate keys, sharpen knives, or engrave tags in addition to selling hardware: does 46.84.10 still apply?
The wholesale activity stays under 46.84.10. Services such as key cutting, blade sharpening, or quick engraving should be compared with 95.29.91 when they form a standalone line of business.
46.84.10 or 46.84.20 if alongside screws, locks, and tools I also distribute taps, pipes, and plumbing fittings?
These are separate codes. 46.84.10 covers hardware such as tools, screws, and locks; fittings, pipes, taps, and components for plumbing and heating systems belong in 46.84.20. If you handle both product lines, you should register both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.74.10— Commercio all'ingrosso di articoli in ferro e in altri metalli (ferramenta)(corrispondenza diretta)