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
- 46.33Commercio all'ingrosso di prodotti lattiero-caseari, uova, oli e grassi alimentari
- 46.33.10Commercio all'ingrosso di prodotti lattiero-caseari e uova
Description
- wholesale of dairy products
- wholesale of eggs and egg products
- wholesale of powdered milk
- wholesale of ice creams and sorbets
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
Frequently asked questions
I sell milk, cheese, and eggs wholesale: code 46.33.10 or another?
Code 46.33.10 covers wholesale of dairy products and eggs, including powdered milk, ice cream, and sorbets. If you deal in edible oils and fats, the closest code is 46.33.20. This is the code for the dairy and egg supply chain.
I distribute packaged ice cream wholesale: does this fall under 46.33.10?
Yes, ice cream and sorbets are included here alongside dairy products. If you manufacture the ice cream yourself, the activity is manufacturing under division 10. Code 46.33.10 applies to the wholesale resale of ready-packaged products.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.33.10— Commercio all'ingrosso di prodotti lattiero-caseari e di uova(unito da più codici)