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
- 46.4Commercio all'ingrosso di beni di consumo
- 46.46Commercio all'ingrosso di prodotti farmaceutici e medicali
- 46.46.10Commercio all'ingrosso di prodotti farmaceutici di base e di preparati farmaceutici
Description
- wholesale of pharmaceutical goods
- wholesale of pharmaceutical products subject to medical prescription
- wholesale of veterinary medicines
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 46.4:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of garden and landscaping equipment (e.g. lawnmowers), see 46.61
Excluded from class 46.46:
- wholesale of health foods and diet products, see 46.38
- wholesale of furniture for medical facilities and hospitals, see 46.47
Frequently asked questions
I am a wholesale distributor of medicines and pharmaceutical products: 46.46.10 or an intermediary code?
46.46.10 is the code for wholesale distribution of pharmaceutical products that you purchase and resell. If instead you connect manufacturers, pharmacies or distributors without taking ownership of the medicines, see 46.18.11. This guidance does not replace the sector-specific authorisations required.
Do medicines, supplements and herbal remedies all fall under the same code?
46.46.10 or 46.46.39 if I add medical devices and orthopaedic aids to my pharmaceutical warehouse?
These are two distinct categories. 46.46.10 covers medicines and pharmaceutical preparations; examination tables, surgical instruments, aids and other medical and orthopaedic products belong to 46.46.39. If you carry both product lines, you will need both codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.46.10— Commercio all'ingrosso di medicinali(corrispondenza diretta)