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
- 46.86Commercio all'ingrosso di altri prodotti intermedi
- 46.86.20Commercio all'ingrosso di fibre tessili
Description
- wholesale of textile fibres
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 46.86:
- wholesale of agricultural raw products, see 46.21
- wholesale of processed precious stones, see 46.48
- wholesale of stationery, see 46.49
- wholesale of metals and metal ores, see 46.82
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79
Frequently asked questions
I sell raw or semi-processed textile fibres to spinning mills: 46.86.20?
When does the code shift from 46.86.20 to yarns and haberdashery?
Use 46.86.20 for textile fibres as raw materials. When you sell yarns, needles, sewing thread, or haberdashery, the relevant comparison is 46.41.20. The distinction follows the stage of the product in the textile supply chain.
I import raw textile fibres from abroad to resell to spinning mills: do I stay on 46.86.20 or is a separate importer code needed?
You stay on 46.86.20: wholesale of textile fibres includes importing on your own account, even raw material for spinning mills. If instead you deal in finished yarn and haberdashery, the relevant code is 46.41.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.76.10— Commercio all'ingrosso di fibre tessili gregge e semilavorate(corrispondenza diretta)