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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.85.0Commercio all'ingrosso di prodotti chimici
- 46.85.02Commercio all'ingrosso di liquidi per inalazione per sigarette elettroniche
Description
- wholesale of e-liquids for electronic cigarettes
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Excluded from class 46.85:
- sale of gaseous fuels through mains on the account of others, see 35.40
Frequently asked questions
I sell e-cigarette liquids wholesale: 46.85.02 or the electronic cigarette code?
If I blend flavourings and bases to produce own-brand e-liquids, is the wholesale code sufficient?
No, the manufacture of e-cigarette liquids should be compared with 20.59.91. 46.85.02 applies to the wholesale resale of liquids purchased as finished products.
46.85.02 or 46.35.01 if alongside e-cigarette liquids I also sell devices and atomisers?
These are distinct codes. 46.85.02 covers inhalation liquids only; e-cigarettes as devices, along with their components, fall under 46.35.01. If you sell both liquids and devices, you should register both codes.