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
- 46.45.00Commercio all'ingrosso di profumi e cosmetici
Description
- wholesale of perfumes, cosmetics, soaps and toilet paper
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
Frequently asked questions
I import perfumes, make-up, creams, and soaps and resell them to perfumeries: is 46.45.00 correct?
If I develop a cosmetic line under my own brand, should I still use 46.45.00?
46.45.00 covers distribution. If you are the one organising the manufacture of perfumes or cosmetics, you should also consider 20.42.00. For cosmetics and products with health claims, this FAQ addresses ATECO classification only: the regulatory profile must be verified with official sources.
I import perfumes and cosmetics from abroad to resell to perfumeries: do I stay on 46.45.00 or do I need an importer code?
Stay on 46.45.00: buying cosmetics abroad and reselling them wholesale is the same activity — own-account importing is included. If you deal more in household soaps and detergents than in perfumery products, see 46.44.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.45.00— Commercio all'ingrosso di profumi e cosmetici(corrispondenza diretta)