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
- 46.83.23Commercio all'ingrosso di porte, finestre e persiane
Description
- wholesale of doors, windows and shutters (of any materials)
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 wooden, PVC or aluminium doors, windows and shutters: 46.83.23?
If I manufacture windows and doors or install them, can I stay on 46.83.23?
Wholesale resale stays on 46.83.23. The manufacture of wooden doors and windows should be compared with 16.25.00; standalone installation may require an additional code outside wholesale trade.
46.83.23 or 46.83.29 if alongside doors and windows I also distribute cement, bricks and other building materials?
These are distinct entries. 46.83.23 is dedicated to doors, windows and shutters; cement, sand, bricks, insulation and other building materials fall under 46.83.29. If you carry both lines, both codes are needed.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.73.23— Commercio all'ingrosso di infissi(corrispondenza diretta)