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
- 46.41Commercio all'ingrosso di prodotti tessili
- 46.41.10Commercio all'ingrosso di tessuti
Description
- wholesale of fabrics
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
Excluded from class 46.41:
- wholesale of clothing, see 46.42
- wholesale of tents and sleeping bags, see 46.49
- wholesale of textile fibres, see 46.86
Frequently asked questions
I buy fabric rolls and resell them to tailors, upholsterers or workshops — does 46.41.10 apply?
I have fabrics cut or woven to my specifications and then distribute them — is that still just wholesale?
Resale of purchased fabrics remains within 46.41.10. If you organise genuine weaving or industrial transformation, you need to compare 13.20.00. A commercial cut-to-length operation does not carry the same weight as actual fabric production.
46.41.10 or 46.41.90 if, alongside piece goods, I also sell sheeting, unfinished curtains and household linen?
It depends on what predominates. 46.41.10 covers fabric sold by the metre to tailors and workshops; when the bulk of turnover comes from household linen, tarpaulins or other made-up textile articles, the correct code becomes 46.41.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.41.10— Commercio all'ingrosso di tessuti(corrispondenza diretta)