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
- 46.63.00Commercio all'ingrosso di macchinari per l'estrazione, l'edilizia e l'ingegneria civile
Description
- wholesale of mining, construction and civil engineering machinery and equipment (e.g. excavating machines)
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 46.63:
- wholesale of scaffolding, see 46.83
- wholesale of hand tools, hardware, plumbing and heating equipment and supplies, see 46.84
Frequently asked questions
I sell excavators, concrete mixers, cranes, or construction and quarrying machinery — is that 46.63.00?
If I rent out scaffolding or construction machinery separately from selling it, does 46.63.00 still apply?
No, the operating rental of construction machinery has its own code, 77.32.00. 46.63.00 is for the wholesale sale of the machinery, not for making it available on a hire basis.
I import used excavators and construction machinery from abroad to resell to contractors — do I stay on 46.63.00 or is there a separate importer code?
You stay on 46.63.00: wholesale of mining, construction, and civil engineering machinery covers own-account importing, including used equipment. If instead you rent the machines out without selling them, the activity becomes rental under 77.32.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.63.00— Commercio all'ingrosso di macchine per le miniere, l'edilizia e l'ingegneria civile(diviso in più codici)