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
- 46.72.00Commercio all'ingrosso di parti e accessori di autoveicoli
Description
- wholesale of new and used motor vehicle parts, equipment and related accessories like tyres, etc.
- wholesale of batteries and accumulators for motor vehicles
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 46.72:
- activities of agents involved in the wholesale of cars and light motor vehicles parts and accessories, see 46.18
- wholesale of boats, planes, trains, including parts and accessories, see 46.64
Frequently asked questions
I distribute spare parts, tyres, or accessories for cars to garages and retailers — is 46.72.00 correct?
I manufacture components or car accessories in my own factory — does the spare-parts code still apply?
No, for the manufacture of parts and accessories for motor vehicles you must consider 29.32.00. 46.72.00 covers the wholesale distribution of finished spare parts.
46.72.00 or 46.73.20 if I distribute spare parts for both cars and motorcycles?
These are distinct codes. 46.72.00 is for motor vehicle parts and accessories; spare parts and accessories for motorcycles have their own dedicated code 46.73.20. If you carry both product lines, you need both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.31.01— Commercio all'ingrosso di parti e accessori di autoveicoli(corrispondenza diretta)