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
- 46.6Commercio all'ingrosso di altri macchinari, attrezzature e forniture
- 46.61.00Commercio all'ingrosso di macchinari, attrezzature e forniture agricole
Description
- wholesale of agricultural and forestry machinery and equipment:
- ploughs, manure spreaders, seeders
- harvesters
- threshers
- milking machines
- poultry-keeping machines, bee-keeping equipment
- agricultural and forestry tractors
- wholesale of garden and landscaping equipment (e.g. lawnmowers)
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 46.6:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.61:
- wholesale of livestock feeds, see 46.21
- wholesale of fertilisers and agrochemical products, see 46.85
Frequently asked questions
I sell tractors, agricultural equipment, irrigation systems, or supplies to farming businesses — is that 46.61.00?
If I rent out agricultural machinery instead of selling it, does 46.61.00 still apply?
No, rental and operating leasing fall outside wholesale trade. For that activity, see 77.31.00. 46.61.00 applies when you transfer ownership of the goods to professional buyers or resellers.
46.61.00 or 46.85.01 if alongside tractors and agricultural equipment I also sell fertilisers and agricultural chemicals?
These are two separate codes. 46.61.00 is for agricultural machinery, equipment, and supplies; fertilisers and agricultural chemicals belong in 46.85.01. If you carry both product lines, you will need both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.61.00— Commercio all'ingrosso di macchine, accessori e utensili agricoli, inclusi i trattori(corrispondenza diretta)