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
- 46.21.21Commercio all'ingrosso di tabacco grezzo
Description
- wholesale of unmanufactured tobacco
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 buy unprocessed raw tobacco and sell it on to manufacturers — does this code apply, or should I use the cereals one?
Yes, wholesale of unmanufactured tobacco — that is, raw, unprocessed tobacco — falls under 46.21.21. It is a standalone entry within the same grouping as cereals, which instead use code 46.21.10.
Raw tobacco versus manufactured tobacco products (cigarettes) — is the ATECO code the same?
No. This code covers only unmanufactured raw tobacco, the agricultural raw material sold to manufacturers. Wholesale of cigarettes and other manufactured tobacco products belongs to a different commodity family, not to the 46.21 agricultural raw materials group.
I am a raw tobacco wholesaler — do I need an agent code from the 46.18 family?
No. If you purchase and resell raw tobacco on your own account you are in direct wholesale, so 46.21.21 applies. The 46.18 group is only for agents who promote sales under a mandate without taking possession of the goods.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.21.21— Commercio all'ingrosso di tabacco grezzo(corrispondenza diretta)