Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.6Commercio all'ingrosso di altri macchinari, attrezzature e forniture
- 46.62.00Commercio all'ingrosso di macchine utensili
Description
- wholesale of machine tools of any type and for any material
- wholesale of computer-controlled machine tools
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
Frequently asked questions
I distribute lathes, milling machines, presses, and machine tools to workshops — 46.62.00 or a generic machinery code?
If I offer machine tools on an operating lease, do I use the same code?
No. Wholesale sales remain under 46.62.00, while rental and operating leasing should be compared with 77.39.99. Even when the asset is the same, the business model changes the classification.
46.62.00 or 46.64.99 if alongside machine tools I also distribute a mixed range of other professional machinery?
Specialisation is what counts. 46.62.00 is dedicated to machine tools such as lathes, milling machines, and presses; 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:
- 46.62.00— Commercio all'ingrosso di macchine utensili (incluse le relative parti intercambiabili)(corrispondenza diretta)