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
- 46.49Commercio all'ingrosso di altri beni di consumo
- 46.49.2Commercio all'ingrosso di libri, riviste e giornali
- 46.49.22Commercio all'ingrosso di riviste e giornali
Description
- wholesale of magazines and newspapers
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 46.49:
- wholesale of electronic cigarettes (vapes), see 46.35
- wholesale of disguises, see 46.42
- wholesale of weapons and ammunition, see 46.64
- wholesale of attractions for amusement and theme parks, e.g. mechanical rides, see 46.64
- wholesale of equipment for fish farming, see 46.64
- wholesale of e-liquids for electronic cigarettes, see 46.85
- wholesale of paper in bulk and of paper pulp, see 46.86
Frequently asked questions
I supply newspapers and magazines to newsagents and retailers — does 46.49.22 apply?
If I also manage the publication or publish the magazine myself, should I still use the wholesale code?
No, publishing a periodical is distinct from distributing it. For the publishing of magazines and periodicals, compare 58.13.00. 46.49.22 covers the commercial movement of copies, not editorial activity.
46.49.22 or 46.49.21 if I distribute both magazines and books to the same newsstand network?
It depends on what prevails. 46.49.22 is for newspapers and magazines; books have their own dedicated code 46.49.21. If book distribution becomes a significant branch, both codes should be listed.