C-14 ATECO Code Manufacture of Wearing Apparel
Division 14 covers the manufacture of wearing apparel: from mass-produced outerwear to bespoke tailoring, knitwear, underwear, workwear and leather or fur garments. These are artisan manufacturing activities, so anyone opening a VAT number is normally enrolled in the INPS Artigiani scheme and registered at the Chamber of Commerce. Under the flat-rate regime the profitability coefficient applied is 67%, with an annual revenue threshold of €85,000 to observe.
- ATECO 2025 codes
- 8
- Flat-rate eligible
- 8 of 8
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
14.10.10Manufacture of knitted and crocheted hosieryFlat-rate67%14.10.20Manufacture of jerseys, pullovers and other knitted and crocheted apparelFlat-rate67%14.21.10Mass manufacture of outerwearFlat-rate67%14.21.20Tailoring and bespoke manufacture of outerwearFlat-rate67%14.22.00Manufacture of underwearFlat-rate67%14.23.00Manufacture of workwearFlat-rate67%14.24.00Manufacture of leather and fur clothingFlat-rate67%14.29.00Manufacture of other wearing apparel and accessories n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies to tailors and clothing manufacturers under the flat-rate regime?
For division 14 codes — including bespoke tailoring (14.21.20) and mass production — the coefficient is 67%. This means on €30,000 of revenue the taxable base is €20,100, on which you pay the substitute tax of 5% for the first five years and then 15%, after deducting INPS contributions paid. You can see the exact figures for your turnover with calculate your taxes.
Does a tailor or clothing manufacturer join the INPS Artigiani or Commercianti scheme?
Garment manufacturing is a craft activity, so the correct enrolment is in the Artigiani scheme, with fixed contributions on the minimum threshold (around €4,500 per year) plus a percentage on income above it. Under the flat-rate regime you can request from INPS a 35% reduction on contributions, both fixed and excess. You also need to register on the Artisan Businesses Roll at the Chamber of Commerce and file a SCIA with the municipality.
Is there a tax difference between bespoke tailoring and mass-production of clothing?
From a flat-rate regime perspective, no: all division 14 codes share the same 67% coefficient and the same €85,000 threshold. The difference lies in practical classification, because mass production (14.13.10) involves a business that may have employees, while bespoke tailoring (14.21.20) is typically a one-person workshop. In both cases artisan registration applies, and VAT at 22% is charged on garments sold — though under the flat-rate regime it is not shown on the invoice.