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
- 46.36.00Commercio all'ingrosso di zucchero, cioccolato e dolciumi
Description
- wholesale of sugar, including sugar cubes, molasses, sugar confectionery and chocolate
- wholesale of bakery products
- wholesale of chocolate puddings, sweet flan puddings and crème caramel puddings
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 46.36:
- wholesale of ice cream, see 46.33
Frequently asked questions
I sell chocolate, sweets, sugar and packaged baked goods wholesale to cafés and shops — is that 46.36.00?
I make my own pralines or gift boxes and sell them to shops — is the wholesale code enough?
No, not for the production side. 46.36.00 is appropriate for wholesale resale of purchased products; when you manufacture chocolate, sweets or confectionery yourself, 10.82.00 comes into play. Simple commercial packaging does not change the code, but actual production does.
My catalogue includes both confectionery and coffee and tea — do I need to open 46.36.00 and a second code, or is one enough?
Usually the dominant line determines the code. 46.36.00 covers sugar, chocolate and confectionery; if coffee represents as large a share as confectionery, 46.37.01 also makes sense, while tea, cocoa powder and spices have their own dedicated entry at 46.37.02. Keep the code that matches your main assortment and add the other only if it becomes a distinct business line.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.36.00— Commercio all'ingrosso di zucchero, cioccolato, dolciumi e prodotti da forno(rimappatura complessa)