Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.33Commercio all'ingrosso di prodotti lattiero-caseari, uova, oli e grassi alimentari
- 46.33.20Commercio all'ingrosso di oli e grassi alimentari
Description
- wholesale of edible oils and fats of animal or vegetable origin
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 46.3:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Frequently asked questions
I sell olive oil and other edible oils wholesale: code 46.33.20 or 46.33.10?
Use 46.33.20 because you are dealing with edible oils and fats of animal or vegetable origin. Dairy products and eggs fall under 46.33.10. The distinction lies in the type of product within the same class.
I bottle bulk oil myself and then resell it wholesale: do I stay on 46.33.20?
Generally yes, if you are merely packaging without transforming the product. If you extract or refine the oil yourself, the activity becomes manufacturing under division 10. The simple wholesale resale of edible oils and fats falls here.
I sell edible oil wholesale but also preserves and other food products: how do I choose?
Stay on 46.33.20 only if oil is the predominant product. When the warehouse covers a genuinely mixed range of food categories, the non-specialised code 46.39.00 is more appropriate. The activity that weighs the most decides.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.33.20— Commercio all'ingrosso di oli e grassi alimentari di origine vegetale o animale(corrispondenza diretta)