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
- 46.32.31Commercio all'ingrosso di pesci freschi
Description
- wholesale of fresh fish, crustaceous and molluscs
- wholesale of fresh seafood
- wholesale of fresh algae and seaweeds
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 fresh fish wholesale at the fish market: code 46.32.31 or 46.32.32?
Use 46.32.31 when fish, crustaceans, molluscs, and seafood are fresh. If the product is preserved, frozen, dried, or processed, use 46.32.32. The condition of the product determines the correct code.
I also handle live crustaceans and fresh seaweed wholesale: do they fall under 46.32.31?
Yes, fresh crustaceans, molluscs, seafood, and seaweed all fall here alongside fresh fish. Once frozen or preserved, they move to 46.32.32.
I sell fresh fish wholesale but also run a retail counter: which code do I choose?
Wholesale 46.32.31 usually prevails if you sell mainly to fishmongers and restaurants. If your primary customers are end consumers, you shift to retail under code 47.23.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.38.10— Commercio all'ingrosso di prodotti della pesca freschi(corrispondenza diretta)