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
- 46.46Commercio all'ingrosso di prodotti farmaceutici e medicali
- 46.46.3Commercio all'ingrosso di prodotti medicali e ortopedici
- 46.46.31Commercio all'ingrosso di occhiali e lenti
Description
- wholesale of corrective glasses, lenses and sunglasses
- wholesale of non-corrective sunglasses
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
Excluded from class 46.46:
- wholesale of health foods and diet products, see 46.38
- wholesale of furniture for medical facilities and hospitals, see 46.47
Frequently asked questions
I distribute sunglasses, frames and lenses to opticians: should I use 46.46.31 or 46.43.10?
I also carry cameras, binoculars and optical instruments: should I stay on 46.46.31?
Only if spectacles and lenses are your main product line. For photography and other optical instruments, the natural comparison is 46.43.10. If both lines carry significant weight, separate codes may be needed.
I import frames and lenses from abroad for opticians: do I stay on 46.46.31 or do I need an importer code?
You stay on 46.46.31: wholesale of spectacles and lenses includes importing on your own account. If your catalogue also extends to medical devices and aids beyond optics, the medical part should be reviewed against 46.46.39.