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
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.22.00Commercio all'ingrosso di fiori e piante
Description
- wholesale of flowers, plants and bulbs
- wholesale of seeds of flowers and plants
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 46.2:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Frequently asked questions
I buy and resell cut flowers, plants and bulbs wholesale to florists — is this the right code?
Yes, wholesale of flowers, plants, bulbs and related seeds falls under 46.22.00. It also includes flower and plant seeds, which stay here and do not migrate to the agricultural seeds code 46.21.22.
I grow the plants myself and then sell them wholesale — is this code correct, or should I use an agricultural growing code?
It depends on your primary activity. If you grow the plants yourself, the principal activity is agricultural and has its own code under cultivation; 46.22.00 applies to wholesale of flowers and plants purchased from third parties and resold, without any growing of your own.
I sell flowers and plants but also pots, compost and garden accessories — can I use a single code?
Usually the prevailing product determines the code. Flowers and plants stay under 46.22.00; when non-plant garden products dominate, the activity shifts to another wholesale code. If you are acting as a commission agent without purchasing the goods yourself, look at the non-specialised intermediaries code 46.19.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.22.00— Commercio all'ingrosso di fiori e piante(corrispondenza diretta)