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
- 46.35.0Commercio all'ingrosso di prodotti del tabacco
- 46.35.09Commercio all'ingrosso di prodotti del tabacco n.c.a.
Description
- wholesale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, etc.
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 46.35:
- wholesale of e-liquids for electronic cigarettes, see 46.85
Frequently asked questions
I supply tobacconists with lighters, pipes, rolling papers and smoking accessories — does 46.35.09 apply?
If I also assemble kits or process smoking products, does the activity still count as wholesale?
Only for the resale portion. 46.35.09 covers wholesale distribution of tobacco and smoking accessories; genuine manufacturing or transformation must be classified separately and compared with 12.00.00. For classification purposes, what matters is not the brand but whether you are reselling purchased goods or producing them yourself.
I import smoking accessories from China and resell them to Italian tobacconists — do I need a different code from 46.35.09?
No. Wholesale trade includes importing on your own account, so if you purchase the goods abroad and sell them here you remain on 46.35.09. The code only changes if you do not purchase the products yourself but merely source orders for the foreign supplier: in that case the relevant code is 46.17.07.