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
- 46.31.10Commercio all'ingrosso di frutta e ortaggi freschi
Description
- wholesale of fresh fruit and vegetables
- wholesale of fresh legumes
- wholesale of fresh mushrooms
- wholesale of fresh 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 buy fresh fruit and vegetables from producers and sell them on at wholesale markets — 46.31.10 or 46.31.20?
46.31.10 when the goods are fresh: fruit, vegetables, pulses, mushrooms and potatoes that are not preserved. If you handle dried, preserved or frozen products, the code is 46.31.20. The preservation state of the product determines the code.
I sell fresh produce wholesale but also a little over the counter to the public — which ATECO code takes precedence?
Typically wholesale 46.31.10 prevails if your main customers are retailers, restaurants and supermarket chains. When you sell primarily to end consumers, you move to retail, code 47.21.01. What matters is who you mainly sell to, not the occasional counter sale.
I trade fresh mushrooms and fresh potatoes wholesale — are they included in 46.31.10?
Yes, fresh mushrooms and fresh potatoes are explicitly included here alongside fresh pulses and vegetables. If the same products are preserved or frozen, they move to 46.31.20. Being fresh is the decisive factor.
I act solely as an intermediary for consignments of fresh fruit without ever taking ownership — does 46.31.10 apply?
No. If you connect seller and buyer without purchasing the goods yourself, you are a trade intermediary, not a wholesaler. 46.31.10 presupposes that you buy and resell the produce. Pure commission-based brokerage has its own dedicated codes within class 46.1.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.31.10— Commercio all'ingrosso di frutta e ortaggi freschi(corrispondenza diretta)