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
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.31Commercio all'ingrosso di frutta e ortaggi
- 46.31.20Commercio all'ingrosso di frutta e ortaggi conservati o surgelati
Description
- wholesale of dried fruit and vegetables
- wholesale of preserved fruit and vegetables
- wholesale of frozen fruit and vegetables
- wholesale of preserved or frozen legumes
- wholesale of preserved or frozen mushrooms
- wholesale of preserved or frozen potatoes
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 46.3:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.31:
- wholesale of fruit and vegetable juices, see 46.34
- wholesale of ready-made meals, see 46.38
Frequently asked questions
I sell frozen vegetables and tinned pulses wholesale — 46.31.20 or 46.31.10?
46.31.20, because you deal in non-fresh produce: dried, preserved or frozen, including pulses and mushrooms. Fresh produce goes instead under 46.31.10. The state of the product drives the choice.
I trade dried fruit wholesale (walnuts, dates, dried apricots) — does this fall here?
Yes, dried fruit and dried vegetables are included in 46.31.20 together with preserved and frozen goods. If you sell the same products fresh, you switch code and use 46.31.10.
I sell preserved vegetables and pickles but also confectionery and other food — which code should I choose?
Stay in 46.31.20 only if preserved fruit and vegetables are the dominant line. When your stock genuinely spans many food categories, the non-specialised code 46.39.00 is more appropriate. What weighs most in your turnover decides.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.31.20— Commercio all'ingrosso di frutta e ortaggi conservati(corrispondenza diretta)