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
- 46.49.2Commercio all'ingrosso di libri, riviste e giornali
- 46.49.21Commercio all'ingrosso di libri
Description
- wholesale of books
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 distribute books to bookshops, schools or libraries: should I use 46.49.21?
I publish the books myself and then sell them to shops: is 46.49.21 sufficient?
No, publishing is a different activity from trade. 46.49.21 covers wholesale distribution; to publish books you must compare with 58.11.00. Having a warehouse does not in itself turn a publisher into a pure wholesaler.
46.49.21 or 46.49.22 if I distribute both books and magazines and periodicals?
It depends on the product. 46.49.21 is for books; newspapers, magazines and periodicals have the dedicated entry 46.49.22. If both streams are of comparable weight, it makes sense to keep both codes.