Tax Democracy

ATECO code 14.14.00

Manufacture of shirts, T-shirts, corsetry and other underwear

CONFEZIONE DI CAMICIE, T-SHIRT, CORSETTERIA E ALTRA BIANCHERIA INTIMA

ATECO code14.14.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 14.22.00Fabbricazione di biancheria intima(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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)
  • 14.14Confezione di biancheria intima
  • 14.14.00Confezione di camicie, T-shirt, corsetteria e altra biancheria intima

Frequently asked questions

I produce underwear, pyjamas, and bras from woven fabric — is that 14.22.00 or the knitwear code?
Yes, 14.22.00 covers underwear and nightwear in woven fabric: knickers, pyjamas, nightgowns, robes, slips, swimwear, bras, and corsets in any material. If instead the underwear is knitted, knitwear falls under 14.10.20.
I make swimwear — does it fall under 14.22.00 or under sportswear?
Generally 14.22.00 for woven swimwear, which the heading groups alongside underwear and nightwear. However, if you make technical sportswear in open-weave fabric — ski suits and similar — that goes under other articles of clothing 14.29.00.
I produce bed linen, pillowcases, and bedding — is that 14.22.00 like underwear?
No. Sheets, pillowcases, and bed linen are home textiles and belong under 13.92.10, not 14.22.00. Code 14.22.00 covers wearable underwear and nightwear: knickers, pyjamas, bras, and nightgowns. The distinction is between what you wear and what you put on a bed.
I make corsets, bustiers, and shaping bodices — do they go under 14.22.00 or among accessories?
Yes, bras, bodices, and corsets fall under 14.22.00 alongside underwear, regardless of material. Clothing accessories such as braces, garters, and similar items worn close to the body fall instead under other articles of clothing 14.29.00. A corset is underwear; a brace is an accessory.

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