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
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.24.0Commercio all'ingrosso di pelli e cuoio
- 46.24.02Commercio all'ingrosso di pelli non per pellicceria e cuoio
Description
- wholesale of leather, raw and processed hides (excluding fur skins)
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 46.2:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.24:
- activities of agents involved in wholesale auctions for fur skin, see 46.11
Frequently asked questions
I sell leather and hides wholesale to shoe manufacturers and leather goods makers — is 46.24.02 correct?
Yes. 46.24.02 covers raw or processed hides and leather intended for any use other than furriery. If the goods are fur skins, the code is 46.24.01. What matters is the intended use of the leather, not whether it has been tanned.
I deal in tanned leather and semi-finished goods for shoe factories — does this fall here?
Yes, as long as you are simply buying and reselling. The code includes worked hides and leather provided they are not for furriery. If you tan or finish the skins yourself, you move into manufacturing under division 15, because that involves transforming the product.
I sell finished leather bags and belts wholesale — should I use 46.24.02?
No. This code is for the raw material — hides and leather yet to be worked. Finished leather goods fall under wholesale of leather articles, outside class 46.24. You stay here only with hides and leather that have not yet been made into a finished product.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.24.10— Commercio all'ingrosso di cuoio e pelli gregge e lavorate (escluse le pelli per pellicceria)(corrispondenza diretta)