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
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.32Commercio all'ingrosso di carne, prodotti a base di carne, pesce e prodotti a base di pesce
- 46.32.3Commercio all'ingrosso di pesce
- 46.32.32Commercio all'ingrosso di pesci conservati o surgelati e di prodotti a base di pesce
Description
- wholesale of preserved or frozen fish and fish products
- wholesale of preserved or frozen crustaceous and molluscs
- wholesale of preserved or frozen seafood
- wholesale of preserved or frozen algae and seaweeds
- wholesale of dried fish
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
Excluded from class 46.32:
- wholesale of livestock feed, see 46.21
- wholesale of ready-made meals, see 46.38
- wholesale of food for pets, see 46.38
Frequently asked questions
I sell frozen fish and canned seafood wholesale: code 46.32.32 or 46.32.31?
Use 46.32.32 because you are dealing with preserved, frozen, dried, or processed fish, including crustaceans and molluscs. Fresh fish stays under 46.32.31. The preservation state is what matters.
I handle salt cod, stockfish, and canned tuna wholesale: does this fall here?
Yes, dried fish and preserved fish-based products fall under 46.32.32. If the product is instead fresh from the counter, use 46.32.31.
I sell canned fish but also other frozen food products wholesale: which code do I use?
Stay on 46.32.32 only if fish products are predominant. If your warehouse is genuinely mixed across various food categories, the non-specialised code 46.39.00 is a better fit.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.38.20— Commercio all'ingrosso di prodotti della pesca congelati, surgelati, conservati, secchi(corrispondenza diretta)