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
- 46.4Commercio all'ingrosso di beni di consumo
- 46.41Commercio all'ingrosso di prodotti tessili
- 46.41.20Commercio all'ingrosso di filati e articoli di merceria
Description
- wholesale of yarn
- wholesale of haberdashery: needles, sewing thread, etc.
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 46.4:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61
Excluded from class 46.41:
- wholesale of clothing, see 46.42
- wholesale of tents and sleeping bags, see 46.49
- wholesale of textile fibres, see 46.86
Frequently asked questions
I supply haberdashery shops with needles, thread, buttons, zips and yarns — is that 46.41.20?
I buy raw fibres and have them spun before selling — should I still use 46.41.20?
Not for the spinning part. 46.41.20 covers the resale of yarns and haberdashery; when the activity involves preparing or spinning textile fibres, the reference becomes 13.10.00. If in doubt, keep trade and processing separate.
I import yarns and haberdashery from abroad to resell to shops — do I stay on 46.41.20 or do I need an importer code?
You stay on 46.41.20: wholesale trade includes purchasing abroad on your own account, so importing and reselling yarns and haberdashery is the same activity. The code only changes if you deal in raw textile fibres as a raw material, and in that case the reference is 46.86.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.41.20— Commercio all'ingrosso di articoli di merceria, filati e passamaneria(corrispondenza diretta)