Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 15Fabbricazione di pelli e cuoi e articoli in pelle e simili di altri materiali
- 15.1Concia, tintura e rifinizione di pelli, cuoi e pellicce; fabbricazione di articoli da viaggio, borse, pelletteria e selleria
- 15.11.00Concia, tintura e rifinizione di pelli, cuoi e pellicce
Description
- tanning, dyeing and dressing of hides, skins and pre-tanned leather
- manufacture of chamois dressed, parchment dressed, patent or metallised leathers
- manufacture of composition leather
- scraping, shearing, plucking, currying, tanning, bleaching and dyeing of fur skins and hides with the hair on
Exclusion notes
Excluded from class 15.11:
- production of hides and skins as part of ranching, see 01.4
- production of raw hides and skins as part of slaughtering, see 10.11
- manufacture of leather apparel, see 14.24
- manufacture of imitation leather not based on natural leather, see 22.12, 22.26
Frequently asked questions
I tan and dye raw hides on a contract basis — is the code 15.11.00?
Yes. Tanning, dyeing, and dressing of hides, skins, and furs fall under 15.11.00, including suede, patent, and metallised leathers and reconstituted leather. If you then use that leather to make bags or watch straps, you move to leather goods 15.12.00. Here you stop at finished leather.
I process furs with hair (scraping, dyeing) — does that still fall under 15.11.00?
Yes. Scraping, shearing, tanning, bleaching, and dyeing of furs and haired hides are all within 15.11.00. Once you assemble those furs into wearable garments, fur apparel becomes 14.24.00.
I tan the leather and then cut uppers and soles — does 15.11.00 cover the cutting too?
Tanning stays under 15.11.00, but cutting uppers and soles is a separate operation. Leather parts for footwear fall under 15.20.20. Code 15.11.00 stops at finished tanned leather; once you cut footwear components from it, you move to the footwear class.
I dye both textiles and leather — do I need only 15.11.00 or also the textile finishing code?
It depends on what you are dyeing. Dyeing of leather and hide is under 15.11.00. Dyeing and bleaching of fibres, yarns, fabrics, and textile garments is textile finishing 13.30.00. Same process, different materials: leather here, textiles under 13.30.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 15.11.00— Preparazione e concia del cuoio e pelle; preparazione e tintura di pellicce(corrispondenza diretta)