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
- 15Fabbricazione di pelli e cuoi e articoli in pelle e simili di altri materiali
- 15.1Concia, tintura e rifinizione di pelli, cuoi e pellicce; fabbricazione di articoli da viaggio, borse, pelletteria e selleria
- 15.12.00Fabbricazione di articoli da viaggio, borse, pelletteria e selleria di qualsiasi materiale
Description
- manufacture of luggage, handbags, backpacks, etc., of leather, composition leather or any other material where the same technology is used as for leather
- manufacture of luggage and handbags of plastic
- manufacture of saddlery and harness for any animal
- manufacture of non-metallic watch bands (e.g. fabric, leather, plastic)
- manufacture of diverse articles of leather or composition leather (e.g. driving belts, packings)
- manufacture of shoelaces, of leather
- manufacture of horse whips and riding crops
- manufacture of leather clothes for animals
Exclusion notes
Excluded from class 15.12:
- manufacture of leather wearing apparel, see 14.24
- manufacture of leather gloves and hats, see 14.29
- manufacture of footwear, see 15.20
- manufacture of saddles for bicycles, see 30.92
- manufacture of precious metal watch bands, see 32.12
- manufacture of non-precious metal watch bands, see 32.13
- manufacture of linemen's safety belts and other belts for occupational use, see 32.99
Frequently asked questions
I make bags and backpacks, including those in fabric and plastic — does the code remain 15.12.00?
Yes. Code 15.12.00 covers suitcases, handbags, backpacks, and leather goods of any material, including plastic, as well as saddlery and non-metallic watch straps. If instead those items are wearable garments in leather, they fall under leather apparel 14.24.00.
I make saddlery and harnesses for horses — do they go under 15.12.00 or elsewhere?
Yes, saddlery and harnesses for any animal fall under 15.12.00, together with whips and riding crops. What matters is that these are leather articles or items worked with the same leather techniques. The raw hide you start from is tanned by whoever falls under 15.11.00.
I make both bags and leather shoe parts — does 15.12.00 cover everything?
No, not for shoe parts. Bags, backpacks, and leather goods belong under 15.12.00, but uppers, soles, and leather heels fall under footwear parts 15.20.20. Same leather, but a footwear component follows the footwear class, not leather goods.
I make sports bags and holdalls such as gym bags — 15.12.00 or sporting goods?
Generally 15.12.00 for bags and holdalls as leather-goods articles, regardless of material. Genuine sports equipment — gym or athletics apparatus — falls instead under fitness equipment 32.30.01. A bag to carry your kit is a leather good; training apparatus is not.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: