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
- 46.2Commercio all'ingrosso di materie prime agricole e animali vivi
- 46.21Commercio all'ingrosso di cereali, tabacco grezzo, sementi e alimenti per il bestiame
- 46.21.2Commercio all'ingrosso di tabacco grezzo, sementi e alimenti per il bestiame
- 46.21.22Commercio all'ingrosso di sementi e alimenti per il bestiame
Description
- wholesale of seeds for planting
- wholesale of oleaginous fruits
- wholesale of livestock feed and agricultural raw materials
- wholesale of officinal plants (excluding 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 46.2:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Excluded from class 46.21:
- wholesale of seeds of flowers and plants, see 46.22
- wholesale of food for pets, see 46.38
- wholesale of fertilisers and agrochemical products, see 46.85
- wholesale of textile fibres, see 46.86
Frequently asked questions
I sell seeds and livestock feed wholesale — is this code correct, or should I use the cereals one?
Yes, seeds, animal feeds, oleaginous fruits and agricultural raw materials fall under 46.21.22. The key distinction is intended use: cereals for consumption or sowing have the adjacent code 46.21.10.
I handle flower and ornamental plant seeds — do they fall under this code or the flowers one?
Usually the flowers code. This code covers agricultural seeds, animal feeds and raw materials; seeds of flowers and ornamental plants follow wholesale of flowers and plants at 46.22.00.
I sell pet food rather than livestock feed — does 46.21.22 still apply?
No. This code covers feed for farmed livestock; pet food falls under a different wholesale category, separate from agricultural raw materials. What matters is the type of animal the feed is intended for.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.21.22— Commercio all'ingrosso di sementi e alimenti per il bestiame (mangimi), piante officinali, semi oleosi, patate da semina(diviso in più codici)