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
- 46.46.20Commercio all'ingrosso di rimedi erboristici
Description
- wholesale of bulk officinal plants
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 sell bulk medicinal plants and herbal remedies to herbalist shops: is 46.46.20 correct?
I prepare supplements or blends to my own recipe: is the herbal code enough?
Not if manufacturing is your primary activity. 46.46.20 covers wholesale resale; for the production of food supplements see 10.89.01. The classification changes when you are not simply buying finished products.
46.46.20 or 46.46.10 if I distribute herbal remedies alongside supplements and parapharmaceutical products?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.46.20— Commercio all'ingrosso di prodotti botanici per uso farmaceutico(unito da più codici)