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
- 46.8Commercio all'ingrosso specializzato di altri prodotti
- 46.89.00Commercio all'ingrosso specializzato di altri prodotti n.c.a.
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 46.8:
- activities of wholesalers who do not assume ownership of the goods they trade, see 46.1
- wholesale of batteries and accumulators not for motor vehicles, see 46.64
- non-specialised wholesale trade, see 46.90
Frequently asked questions
I wholesale a specific product that doesn't fit any other 46.8 category: should I use 46.89.00?
My product range is very mixed — does 46.89.00 still work?
Not always. 46.89.00 is a residual category but still requires specialisation: there must be a recognisable product family. If you sell many unrelated categories without any specialisation, the correct comparison is 46.90.00.
46.89.00 or 46.90.00 if I focus on one specific product but keep adding very different ones?
The key question is whether a specialisation remains. 46.89.00 is appropriate as long as there is a recognisable product or product family outside the preceding categories; once the assortment combines unrelated categories with no clear predominance, the correct code is the non-specialised 46.90.00.