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
- 46.4Commercio all'ingrosso di beni di consumo
- 46.47Commercio all'ingrosso di mobili, tappeti e articoli per l'illuminazione per la casa, l'ufficio e i negozi
- 46.47.10Commercio all'ingrosso di mobili per la casa, l'ufficio e i negozi
Description
- wholesale of furniture
- wholesale of mattresses and box springs
- wholesale of furniture for warehouses, churches, medical facilities and hospitals, etc.
- wholesale of antique furniture
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 46.4:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61
Frequently asked questions
I supply offices, shops, schools or businesses with desks, seating and furnishings: is 46.47.10 correct?
I also provide assembly, repair or restoration of the furniture I sell: does the code change?
The wholesale sale remains 46.47.10. If repair or maintenance becomes a standalone service, compare with 95.24.09. Assembly that is ancillary to delivery does not by itself turn wholesale trade into a repair activity.
46.47.10 or 46.47.20 if alongside office furniture I also distribute carpets and rugs?
These are separate categories. 46.47.10 is for furniture for homes, offices and shops; carpets and rugs have the dedicated entry 46.47.20. If you sell both furnishings and carpets in comparable volumes, you will need both codes.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: