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
- 14Fabbricazione di articoli di abbigliamento
- 14.2Fabbricazione di altri articoli di abbigliamento e accessori
- 14.24.00Fabbricazione di abbigliamento in pelle e in pelliccia
Description
- manufacture of wearing apparel, including working clothes, made of leather or composition leather (e.g. coats, overcoats, jackets, trousers and aprons)
- manufacture of fur wearing apparel and clothing accessories
- assemblies of fur skins (e.g. dropped fur skins, plates, mats, strips)
- manufacture of diverse articles of fur skins: rugs, unstuffed pouffes, industrial polishing cloths
- manufacture of artificial fur products
Exclusion notes
Excluded from division 14:
- manufacture of wearing apparel made of rubber or latex, see 22
- manufacture of wearing apparel made of plastics, see 22
- repair of wearing apparel, see 95.29
Excluded from group 14.2:
- repair of wearing apparel, see 95.29
Excluded from class 14.24:
- manufacture of raw fur skins, see 01.48, 01.70
- manufacture of raw hides and skins, see 10.11
- manufacture of imitation furs (long-hair cloth obtained by weaving or knitting), see 13.20, 13.91
- manufacture of synthetic leather outerwear, see 14.21
- manufacture of outwear trimmed with fur, see 14.21
- manufacture of working clothes not made of leather or composition of leather, see 14.23
- manufacture of fur hats, see 14.29
- dressing and dyeing of fur, see 15.11
- manufacture of boots or shoes containing fur parts, see 15.20
- manufacture of specially designed gloves of leather or composition leather for use in sport, see 32.30
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: