Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 46Commercio all'ingrosso
- 46.3Commercio all'ingrosso di prodotti alimentari, bevande e tabacchi
- 46.39.00Commercio all'ingrosso non specializzato di prodotti alimentari, bevande e tabacchi
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
Frequently asked questions
A food wholesaler carrying many lines — beverages, tobacco and dry goods — should they use 46.39.00 or separate codes?
46.39.00 applies when the food, beverages and tobacco assortment is genuinely non-specialised. If one product family clearly predominates, it is better to compare the specific code — for example 46.38.00 for other food products. If you sell on behalf of others without purchasing the goods, look at 46.19.00.
If I also sell household goods alongside food products, does the code remain 46.39.00?
Only if the catalogue stays centred on food, beverages and tobacco. When wholesale operations become truly mixed with no dominant product family, 46.90.00 comes into play. 46.39.00 is non-specialised, but only within the food perimeter.
I import a mixed range of food products from abroad to supply large-scale retailers — is that 46.39.00 or a separate importer code?
It is 46.39.00 if the food assortment remains non-specialised: wholesale trade includes importing on your own account, so no separate importer code is needed. If you do not purchase the goods but act purely as an agent for the producers, look instead at 46.19.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: