ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 14.21.10— Fabbricazione in serie di abbigliamento esterno(rimappatura complessa)
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
- 14.1CONFEZIONE DI ARTICOLI DI ABBIGLIAMENTO (ESCLUSO ABBIGLIAMENTO IN PELLICCIA)
- 14.13Confezione di altro abbigliamento esterno
- 14.13.10Confezione in serie di abbigliamento esterno
Frequently asked questions
I manufacture garments in series from fabric, including wedding dresses — is that 14.21.10 or 14.21.20?
Generally 14.21.10 if you mass-produce outer garments cut and sewn from woven fabric — jackets, trousers, skirts, shirts, and even wedding or formal dresses made in runs. If instead you work to individual measurements, taking the customer's size and making a single piece, that becomes 14.21.20. The key distinction is mass production.
I make garments in faux leather with no real hide — do they stay under 14.21.10 or move to leather apparel?
Yes, they stay under 14.21.10. Outer garments made from faux leather, imitation leather, or synthetic leather, without any natural hide, belong here. If you use real leather or genuine fur the code becomes 14.24.00. What matters is that the material is synthetic.
I mass-produce lab coats, uniforms, and workwear coveralls from fabric — is that 14.21.10 or is there a dedicated code?
14.21.10 is generally not the right code when the garments are workwear and uniforms. Uniforms, lab coats, and official dress have a dedicated heading: 14.23.00. Code 14.21.10 covers fashion outerwear and everyday clothing manufactured in series, not occupational uniforms.
I make t-shirts and sweatshirts in series but they are knitted — 14.21.10 or 14.10.20?
Generally 14.10.20 when the garment is knitted, even if produced in large runs. Code 14.21.10 applies to garments made from pre-woven fabric that is cut and sewn. A knitted t-shirt follows the knitwear code 14.10.20, not the woven-fabric garment heading.