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
- 46.82Commercio all'ingrosso di metalli e minerali metalliferi
- 46.82.10Commercio all'ingrosso di metalli e minerali metalliferi ferrosi
Description
- wholesale of ferrous metal ores
- wholesale of ferrous metals in primary forms
- wholesale of ferrous semi-finished metal ores
- wholesale of ferrous semi-finished products n.e.c.
- wholesale of steel sheets on own account, including usual cutting operations associated with trade which do not include the production of new goods
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 46.82:
- wholesale of metal scrap, see 46.87
- gold bullion sales, see section L
Frequently asked questions
I sell steel, metal sheets and ferrous metal ores to businesses: 46.82.10?
If my catalogue includes bulk paper, non-metallic minerals or other semi-finished goods, do I stay on 46.82.10?
Only if ferrous metals remain the main line. For intermediate products other than ferrous or non-ferrous metals, compare with 46.86.90. Simple commercial cutting of metal sheets alone is not enough to reclassify the activity as manufacturing.
46.82.10 or 46.82.29 if I handle both steel and ferrous sheets and also copper and aluminium?
It depends on the type of metal. 46.82.10 is for ferrous metals and metal ores such as steel and sheets; copper, aluminium and other non-ferrous metals fall under 46.82.29. If both lines are roughly equal in weight, both codes should be listed.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.72.10— Commercio all'ingrosso di minerali metalliferi, di metalli ferrosi e prodotti semilavorati(diviso in più codici)