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
- 46.64.40Commercio all'ingrosso di macchine tessili, per la lavorazione delle pelli e del cuoio, per lavanderie e stirerie
Description
- wholesale of machinery for the textile industry and of sewing and knitting machines
- wholesale of leather machines:
- machinery for preparing, tanning or working hides, skins or leather
- machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins
- wholesale of laundry machinery:
- ironing machines, including fusing presses
- commercial washing and drying machines
- dry-cleaning 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 46.64:
- 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 distribute textile machinery, laundry and pressing machines, or leather-working equipment — is that 46.64.40?
If I install and rent the machines to laundries, do I still use the sales code?
The sale of the machine remains under 46.64.40. Operating rental or a standalone services line must be assessed separately — for example under 77.39.99 when the arrangement is a usage fee for the machine.
46.64.40 or 46.64.99 if alongside textile and laundry machines I also distribute a mixed range of professional machinery?
Specialisation is what counts. 46.64.40 is dedicated to textile machinery, leather and hide working machines, and laundry and pressing equipment; when your machinery catalogue becomes heterogeneous without a precise dedicated code, the reference is 46.64.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.64.00— Commercio all'ingrosso di macchine per l'industria tessile, di macchine per cucire e per maglieria(corrispondenza diretta)
