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
- 14.29.00Fabbricazione di altri articoli di abbigliamento e accessori n.c.a.
Description
- manufacture of sportswear of broad woven fabrics (e.g. tracksuits, ski suits, other technical sportswear)
- manufacture of garments made up of non-wovens
- manufacture of hats and caps
- manufacture of leather gloves and hats
- manufacture of fur hats
- manufacture of other clothing accessories (e.g. gloves, belts, shawls, ties, cravats, hairnets)
- manufacture of babies' sportswear and clothing accessories
- manufacture of footwear of textile material without applied soles (except knitted or crocheted)
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 14.29:
- manufacture of knitted or crocheted footwear without applied soles, see 14.10
- manufacture of knitted and crocheted swimwear, see 14.10
- manufacture of swimwear, see 14.22
- manufacture of fur clothing accessories, see 14.24
- manufacture of plastic headgear, excluding safety headgear, see 22.26
- manufacture of safety headgear, see 32.99
Frequently asked questions
I produce hats, ties, gloves, and scarves — is the code 14.29.00?
Yes. Code 14.29.00 is the residual heading for headwear, hats, and clothing accessories: gloves, belts, shawls, ties, handkerchiefs, hairnets, and technical sportswear in woven fabric. If the accessories are in real leather or fur as garments, see 14.24.00.
I make umbrellas and buttons — do they go under 14.29.00 with other accessories?
No. Umbrellas, buttons, zip fasteners, and wigs have their own code: 32.99.20. Code 14.29.00 collects proper clothing accessories such as gloves, belts, and hats. Umbrellas and haberdashery items fall under miscellaneous articles.
I make ski suits and technical sportswear — 14.29.00 or the swimwear heading 14.22.00?
Generally 14.29.00 for technical sportswear in woven fabric, ski suits included. Swimwear and underwear belong instead under the lingerie heading 14.22.00. The swimwear heading is nearby, but technical sportswear and accessories remain here.
I make gloves and hats in leather — do they fall under 14.29.00 or leather apparel?
Generally not 14.29.00 when the accessory is in real leather or fur. Gloves, belts, and headwear in leather follow the leather-apparel code 14.24.00. Code 14.29.00 covers accessories in woven fabric and mixed materials. Real leather moves the accessory to the other heading.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: