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
- 46.44Commercio all'ingrosso di articoli di porcellana, di vetro e di prodotti per la pulizia
- 46.44.40Commercio all'ingrosso di prodotti per la pulizia
Description
- wholesale of cleaning materials
- wholesale of detergents
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 46.44:
- wholesale of saucepans and pans, see 46.49
- wholesale of cutlery, see 46.49
Frequently asked questions
I distribute detergents and cleaning products to businesses, hotels, and retailers: which code do I use?
I formulate my own detergents or soaps and then sell them to professional clients: does it still count as trade?
No, formulating or manufacturing detergents takes you outside pure wholesale. In that case you need to consider 20.41.10 for the production side. 46.44.40 describes the wholesale resale of already-manufactured products.
46.44.40 or 46.64.60 if I sell cleaning products alongside industrial cleaning machines?
They are distinct activities. 46.44.40 covers cleaning products, i.e. consumable materials; scrubber-dryers, pressure washers, and machinery for cleaning companies fall under 46.64.60. If you sell both, you need both codes — one for consumables and one for machines.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.44.30— Commercio all'ingrosso di saponi, detersivi e altri prodotti per la pulizia(corrispondenza diretta)