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
- 46.37.0Commercio all'ingrosso di caffè, tè, cacao e spezie
- 46.37.02Commercio all'ingrosso di tè, cacao e spezie
Description
- wholesale of chamomile and other products for brewing infusions
- wholesale of cocoa powder
- wholesale of processed cinnamon (canella) and other processed spices
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 46.37:
- processing of tea and coffee, see 10.83
- wholesale of prepared beverages in cans or bottles, see 46.34
Frequently asked questions
I have a catalogue of teas, herbal infusions, cocoa powder and spices for shops — is 46.37.02 precise enough?
I blend herbal teas or prepare spice blends under my own brand — can I stay on 46.37.02?
Only if the blending is a routine commercial operation on products you have already purchased. If your activity becomes the processing of tea, herbal infusions or similar preparations, the code to compare is 10.83.01. The distinction is between reselling a product and creating it.
I stock coffee beans alongside tea and spices in the same warehouse — should everything go under 46.37.02 or under two separate codes?
It depends on what predominates. 46.37.02 covers tea, cocoa and spices; coffee has its own dedicated entry at 46.37.01. If the two lines are roughly equal in weight, keep both codes; otherwise the code for the main activity is sufficient.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.37.02— Commercio all'ingrosso di tè, cacao e spezie(corrispondenza diretta)