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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.86Commercio all'ingrosso di altri prodotti intermedi
- 46.86.10Commercio all'ingrosso di materie plastiche in forme primarie e gomma
Description
- wholesale of plastic materials in primary forms
- wholesale of rubber
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Excluded from class 46.86:
- wholesale of agricultural raw products, see 46.21
- wholesale of processed precious stones, see 46.48
- wholesale of stationery, see 46.49
- wholesale of metals and metal ores, see 46.82
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households, see 47.79
Frequently asked questions
I distribute plastic granules, resins in primary forms, or rubber to converters: 46.86.10?
If I sell already-processed plastic sheets, pipes, or profiles, does 46.86.10 still apply?
Not necessarily. 46.86.10 is for primary forms and rubber; processed plastic products such as sheets, films, pipes, and profiles should be compared with 22.21.00 if you manufacture them. For resale only, look at the predominant product.
46.86.10 or 46.86.30 if alongside granules and resins I also sell films, bags, and plastic packaging?
It depends on the stage of the product. 46.86.10 is for plastics in primary forms and rubber intended for converters; finished films, bags, and packaging articles belong in 46.86.30. If finished packaging predominates, use that code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.76.20— Commercio all'ingrosso di gomma greggia, materie plastiche in forme primarie e semilavorati(corrispondenza diretta)