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
- 46.46.3Commercio all'ingrosso di prodotti medicali e ortopedici
- 46.46.39Commercio all'ingrosso di prodotti medicali e ortopedici n.c.a.
Description
- wholesale of medical and orthopaedic goods
- wholesale of medical and surgical instruments
- wholesale of non-household-type medical equipment
- wholesale of hospital equipment
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 supply clinics and orthopaedic practices with examination tables, surgical instruments, aids and medical products: is 46.46.39 correct?
I design or assemble medical devices before selling them: can I stay on 46.46.39?
For resale yes, for manufacturing no. If you produce medical or electro-medical equipment, you must consider 26.60.01. For medical devices, the ATECO classification does not replace the required regulatory checks.
46.46.39 or 46.46.31 if I sell medical products alongside spectacles and corrective lenses?
It depends on the product. 46.46.39 covers other medical and orthopaedic products; spectacles, frames and lenses have the dedicated entry 46.46.31. If optical goods are as significant as the rest, it makes sense to keep both codes.