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
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.24.0Commercio all'ingrosso di pelli e cuoio
- 46.24.01Commercio all'ingrosso di pelli per pellicceria
Description
- wholesale of raw and processed 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 raw fur skins wholesale — is it 46.24.01 or 46.24.02?
46.24.01 when the goods are hides intended for furriery, whether raw or already processed. When you deal in hides and leather destined for other uses (footwear, leather goods, furniture), the correct code is 46.24.02. The deciding factor is the intended end use of the skin, not whether it is raw or tanned.
I trade in finished fur garments (coats, accessories), not raw skins — which ATECO code applies?
46.24.01 covers fur skins as a raw material, not finished garments. Wholesale of ready-made fur clothing falls under wholesale of clothing, not this code. You stay here only if you are selling the skins that a furrier still needs to process.
I buy and resell raw skins without processing them — is it still wholesale 46.24.01?
Yes, as long as you buy and resell without tanning or transforming, you remain in wholesale. If you carry out the tanning or treatment yourself, the activity becomes manufacturing and moves to division 15. Pure resale of raw or processed fur skins belongs here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.24.20— Commercio all'ingrosso di pelli gregge e lavorate per pellicceria(corrispondenza diretta)