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
- 46.73.20Commercio all'ingrosso di parti e accessori di motocicli
Description
- wholesale of parts and accessories for motorcycles
- wholesale of protective gear for motorcyclists
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 sell helmets, spare parts, and motorcycle accessories to workshops and shops — is 46.73.20 correct?
I manufacture components for motorcycles and then distribute them — is 46.73.20 enough?
No, if you produce parts or accessories you must assess 30.91.20. 46.73.20 remains appropriate for the wholesale resale of components purchased as merchandise.
46.73.20 or 46.72.00 if I distribute spare parts for both motorcycles and cars?
The destination vehicle is what counts. 46.73.20 is for motorcycle parts and accessories; spare parts and accessories for motor vehicles fall under 46.72.00. If you carry both product lines, you list both codes.