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
- 46.85.0Commercio all'ingrosso di prodotti chimici
- 46.85.01Commercio all'ingrosso di fertilizzanti e altri prodotti chimici per l'agricoltura
Description
- wholesale of fertilisers and agrochemical products
- wholesale of pesticides (plant protection products)
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 46.85:
- sale of gaseous fuels through mains on the account of others, see 35.40
Frequently asked questions
I distribute fertilisers, crop-protection products, or agricultural chemicals to farming businesses: 46.85.01?
If I formulate fertilisers or agricultural chemicals, is the trade code still applicable?
No, the manufacture of fertilisers and nitrogen compounds should be assessed against 20.15.00. 46.85.01 describes wholesale distribution; for regulated agricultural products, separate checks beyond these ATECO FAQs are required.
46.85.01 or 46.85.09 if alongside agricultural fertilisers I also distribute generic industrial chemicals?
It depends on the intended use. 46.85.01 is for fertilisers and chemicals for agriculture; other industrial chemicals, gases, dyes, and adhesives fall under 46.85.09. If you carry both product lines, both codes are required.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.75.01— Commercio all'ingrosso di fertilizzanti e di altri prodotti chimici per l'agricoltura(corrispondenza diretta)