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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.83Commercio all'ingrosso di legname, materiali da costruzione e articoli igienico-sanitari
- 46.83.2Commercio all'ingrosso di materiali da costruzione
- 46.83.21Commercio all'ingrosso di pitture, vernici e lacche
Description
- wholesale of paints, varnishes and lacquers
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Frequently asked questions
I distribute paints, varnishes, lacquers and enamels to hardware stores or construction companies: 46.83.21?
I manufacture or blend paints using my own plant: can I use 46.83.21 alone?
No, the manufacture of paints, varnishes, enamels, printing inks or synthetic adhesives should be compared with 20.30.00. 46.83.21 applies to wholesale distribution of finished products.
46.83.21 or 46.83.22 if alongside paints and varnishes I also sell wallpaper and floor coverings?
These are separate entries. 46.83.21 is for paints, varnishes, lacquers and enamels; wallpaper, laminates and floor coverings fall under 46.83.22. If you carry both product lines, list both codes.