ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 14.24.00— Fabbricazione di abbigliamento in pelle e in pelliccia(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 14CONFEZIONE DI ARTICOLI DI ABBIGLIAMENTO; CONFEZIONE DI ARTICOLI IN PELLE E PELLICCIA
- 14.20.00Confezione di articoli in pelliccia
Frequently asked questions
I make jackets and coats in real leather — is that 14.24.00 or the outerwear heading?
Yes, garments in leather, reconstituted leather, or fur fall under 14.24.00: coats, jackets, trousers, and fur accessories. If instead the garment is in faux leather with no natural hide, you go back to the mass-production heading 14.21.10. Real leather is what places a garment here.
I make bags and belts in leather — do they fall under 14.24.00 or leather goods?
No, bags and belts generally belong under leather goods 15.12.00, not 14.24.00. This code covers wearable apparel and accessories in leather or fur. Bags, luggage, and saddlery are leather goods.
I tan the hide myself and then make the garments — does everything go under 14.24.00 or do I need the tanning code too?
The finished garment falls under 14.24.00, but tanning itself is a separate activity. Tanning, dyeing, and dressing of hides, skins, and furs falls under 15.11.00. If you genuinely carry out both activities, they are two distinct operations; 14.24.00 covers the moment you make the jacket or coat.
I produce wearable gloves, hats, and belts in leather and fur — 14.24.00 or clothing accessories?
Generally 14.24.00 for wearable clothing accessories in real leather or fur, which the heading keeps alongside garments. The same accessories in woven fabric or mixed materials — gloves, belts, and headwear — fall instead under other articles of clothing 14.29.00. The material separates the two headings.