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
- 46.64Commercio all'ingrosso di altri macchinari e attrezzature
- 46.64.5Commercio all'ingrosso di macchinari per l'industria alimentare e delle bevande
- 46.64.51Commercio all'ingrosso di macchine e attrezzature per ristoranti e bar
Description
- wholesale of machinery for restaurants and bars, e.g. blenders, toast makers
- wholesale of machinery for ice-cream parlours and pastry shops
- wholesale of machinery for hotels, e.g. food warmers
Notes from category 46.64.5:
- wholesale of machinery for the food and beverages industry
Exclusion notes
- wholesale of other household utensils, crockery and pottery, see 46.44.30
- wholesale of saucepans and pans, see 46.49.99
- wholesale of cutlery, see 46.49.99
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 46.64:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of electrical household appliances, see 46.43
- wholesale of sewing machines of household-type, see 46.43
- wholesale of other household utensils, crockery and pottery, see 46.44
- wholesale of non-household-type medical equipment, see 46.46
- wholesale of recreational boats, see 46.49
- wholesale of bicycles, see 46.49
- wholesale of saucepans and pans, see 46.49
- wholesale of cutlery, see 46.49
- wholesale of non-customised software, including video games, provided on a physical media, with a right to perpetual use, see 46.50
- wholesale of mining, construction and civil engineering machinery, see 46.63
- wholesale of motor vehicles (including trailers and caravans), see 46.71
- wholesale of batteries and accumulators for motor vehicles, see 46.72
- wholesale of motor vehicle parts, see 46.72
- wholesale of motorcycles, see 46.73
- wholesale of scaffolding, see 46.83
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- repair and maintenance of motor vehicles, see 95.31
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
I supply professional kitchens, bar counters, refrigeration units, and restaurant equipment — is that 46.64.51?
If I place the equipment on loan for use or charge a rental fee to venues, does it still count as wholesale?
The sale of the machine remains under 46.64.51. When the commercial arrangement is a rental or operating lease, you need to look at 77.39.99. The asset may be the same, but how you bring it to market determines the code.
46.64.51 or 46.64.59 if I sell bar counters and professional kitchens alongside machinery for bakeries and pasta factories?
These are separate codes. 46.64.51 is for machinery and equipment for restaurants and bars; food and beverage industry machinery, such as equipment for bakeries and bottling plants, falls under 46.64.59. If you carry both product lines, you will need both codes.