ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 14.23.00— Fabbricazione di indumenti da lavoro(corrispondenza diretta)
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
- 14CONFEZIONE DI ARTICOLI DI ABBIGLIAMENTO; CONFEZIONE DI ARTICOLI IN PELLE E PELLICCIA
- 14.1CONFEZIONE DI ARTICOLI DI ABBIGLIAMENTO (ESCLUSO ABBIGLIAMENTO IN PELLICCIA)
- 14.12Confezione di indumenti da lavoro
- 14.12.00Confezione di camici, divise ed altri indumenti da lavoro
Frequently asked questions
I produce uniforms, work suits, and lab coats — is the code 14.23.00 or the outerwear heading?
Yes, workwear, uniforms, and similar official dress (judges' robes, ecclesiastical vestments) have a dedicated code: 14.23.00. If instead you make fashion outerwear in series, that falls under 14.21.10. What matters here is the professional or official purpose of the garment.
I make workwear in leather — for example, craftsman's aprons — does it still fall under 14.23.00?
No, generally not. Leather and hide workwear, including aprons and jackets, falls under leather apparel 14.24.00. Code 14.23.00 covers workwear made from woven fabric. The material shifts the code.
I produce flame-retardant overalls and high-visibility vests for safety — 14.23.00 or a PPE code?
Generally not 14.23.00 when the garment is a personal protective device. Protective safety clothing — flame-retardant suits and items that shield against specific hazards — falls under protective devices 32.99.10. Code 14.23.00 covers ordinary uniforms and workwear, not items that guard against danger.
I make knitted lab coats and uniforms — do they go under 14.23.00 or knitwear?
Generally 14.10.20 when the garment is knitted, even if it is a uniform. Knitted and crocheted garments follow the knitwear code 14.10.20. Code 14.23.00 covers workwear made from woven fabric. The construction technique takes precedence over the occupational end-use.