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
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.30Commercio all'ingrosso di giochi, giocattoli e attrezzature per bambini
Description
- wholesale of games and toys, including party and magic items
- wholesale of baby equipment (e.g. baby carriages, pushchairs, baby walkers, baby carriers, baby car seats)
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 46.49:
- wholesale of electronic cigarettes (vapes), see 46.35
- wholesale of disguises, see 46.42
- wholesale of weapons and ammunition, see 46.64
- wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.64
- wholesale of equipment for fish farming, see 46.64
- wholesale of e-liquids for electronic cigarettes, see 46.85
- wholesale of paper in bulk and of paper pulp, see 46.86
Frequently asked questions
I supply shops with toys, board games and children's equipment — is 46.49.30 correct?
I design and have toys manufactured under my own brand — is it still just wholesale?
Only for the distribution side. If you manage the actual manufacturing of the toys, you need to consider 32.40.20. A catalogue bought from suppliers remains trade; a line produced to your specification may also have a manufacturing component.
I import toys from abroad to resell to shops — do I stay on 46.49.30 or is there a separate importer code?
You stay on 46.49.30: the wholesale of games and toys includes purchasing abroad on your own account. If the catalogue shifts towards video games and amusement-park attractions rather than children's toys, that part should be looked at under 46.64.92.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.49.30— Commercio all'ingrosso di giochi e giocattoli(corrispondenza diretta)