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
- 46.35.0Commercio all'ingrosso di prodotti del tabacco
- 46.35.01Commercio all'ingrosso di sigarette elettroniche
Description
- wholesale of electronic cigarettes (vapes)
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 46.35:
- wholesale of e-liquids for electronic cigarettes, see 46.85
Frequently asked questions
I wholesale electronic cigarettes and e-liquids: code 46.35.01 or 46.35.09?
Use 46.35.01 when you sell electronic cigarettes and their accessories wholesale. Tobacco products proper and other smoking articles fall under 46.35.09. Vaping and e-cigarette products have their own dedicated code.
I only distribute inhalation liquids wholesale, not the devices: does this still fall under 46.35.01?
Yes, the code covers the wholesale e-cigarette sector as a whole. Bear in mind, however, that inhalation liquid products require registration and storage facilities require authorisation from the Customs and Monopolies Agency (Agenzia delle Dogane e dei Monopoli), regardless of the ATECO code.
I sell electronic cigarettes wholesale but also loose tobacco: how do I choose?
It depends on which product is predominant. If e-cigarettes dominate, use 46.35.01; if processed tobacco dominates, switch to 46.35.09. Go by whichever product weighs the most in your business.