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
- 46.47Commercio all'ingrosso di mobili, tappeti e articoli per l'illuminazione per la casa, l'ufficio e i negozi
- 46.47.20Commercio all'ingrosso di tappeti per la casa, l'ufficio e i negozi
Description
- wholesale of carpets
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
Frequently asked questions
I distribute carpets and rugs to shops, offices and hospitality venues: should I use 46.47.20?
If I have carpets made to the customer's own design, does 46.47.20 still apply?
Resale of finished carpets remains 46.47.20. If you organise the manufacturing of carpets or rugs, you must consider 13.93.00. Personalising a commercial order is not always manufacturing, but if you manage the production process the code changes.
I import oriental carpets from abroad to resell to shops and venues: do I stay on 46.47.20 or do I need an importer code?
You stay on 46.47.20: wholesale of carpets includes purchasing abroad on your own account. If desks, seating and furnishings predominate in your catalogue over carpets, the correct code becomes 46.47.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.47.20— Commercio all'ingrosso di tappeti(corrispondenza diretta)