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
- 46.90.00Commercio all'ingrosso non specializzato
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 46.9:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
Frequently asked questions
My wholesale business covers very different categories and none clearly dominates: is 46.90.00 the right code?
When should I avoid 46.90.00 and choose a more specific code?
Whenever a recognisable product family is clearly predominant. In that case, choose the product-specific code — even a residual one such as 46.89.00 if you are specialised in other products n.e.c. 46.90.00 is not a catch-all for uncertainty: it is for genuinely non-specialised wholesale operations.
46.90.00 or third-party storage 52.10.10 if I mainly hold other people's goods in a warehouse rather than sell?
Ownership of the goods is what matters. 46.90.00 is wholesale trade, which means you buy and resell goods you own; if instead you store third-party goods for a fee without purchasing them, the activity is warehousing 52.10.10, not trade.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 46.90.00— Commercio all'ingrosso non specializzato(corrispondenza diretta)