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
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.32Commercio all'ingrosso di carne, prodotti a base di carne, pesce e prodotti a base di pesce
- 46.32.20Commercio all'ingrosso di salumi e di altri prodotti a base di carne
Description
- wholesale of meat products
- wholesale of tripe, delicatessen (charcuterie), salted meat
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 46.3:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.32:
- wholesale of livestock feed, see 46.21
- wholesale of ready-made meals, see 46.38
- wholesale of food for pets, see 46.38
Frequently asked questions
I sell cured hams, salami, and sausages wholesale: code 46.32.20 or 46.32.11?
Use 46.32.20 because you are dealing with processed meat products: cured meats, tripe, salt-cured meat. Unprocessed fresh meats fall under 46.32.11. The degree of processing is what distinguishes the two codes.
I distribute cured meats wholesale but also fresh meat: how do I choose the ATECO code?
I produce the cured meats myself and then sell them wholesale: do I stay on 46.32.20?
No. If you manufacture the cured meats yourself, the activity is manufacturing (division 10). Code 46.32.20 applies when you buy ready-made cured meats and meat-based products and resell them to shops and the food-service sector.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.32.20— Commercio all'ingrosso di prodotti di salumeria(corrispondenza diretta)