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
- 46.7Commercio all'ingrosso di autoveicoli, motocicli e relative parti e accessori
- 46.73Commercio all'ingrosso di motocicli, parti e accessori di motocicli
- 46.73.10Commercio all'ingrosso di motocicli
Description
- wholesale of new and used motorcycles, including mopeds
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 46.7:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- repair and maintenance of motor vehicles, see 95.31
- repair and maintenance of motorcycles, see 95.32
Excluded from class 46.73:
- activities of commission agents specialised in the wholesale of motorcycles, see 46.18
- wholesale of bicycles, electric bicycles and their related parts and accessories, see 46.49
- rental of motorcycles, see 77.11
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
I trade motorcycles to dealers or fleets — is 46.73.10 correct?
If I also run a workshop for the bikes I sell, does 46.73.10 still apply?
The wholesale trading remains 46.73.10. If motorcycle repair and maintenance is a standalone activity, compare 95.32.00. Do not confuse warranty work or pre-delivery preparation with a primary workshop activity.
46.73.10 or 46.71.10 if my catalogue includes both motorcycles and cars and light vehicles?
It depends on which vehicle predominates. 46.73.10 is for motorcycles; cars and light motor vehicles have their own dedicated code 46.71.10. If you sell both in similar volumes, it makes sense to hold both codes.