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
- 14.10Fabbricazione di articoli a maglia e all'uncinetto
- 14.10.10Fabbricazione di articoli di calzetteria a maglia e all'uncinetto
Description
- manufacture of hosiery, including socks, tights and pantyhose
- manufacture of medical stockings and hosiery
- manufacture of footwear without applied soles, 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 class 14.10:
- manufacture of knitted and crocheted fabrics, see 13.91
- manufacture of knitted or crocheted brassieres and corsets, see 14.22
- manufacture of leather clothes and fur apparel, see 14.24
Frequently asked questions
I produce socks, tights and compression stockings: is the code 14.10.10 or the knitwear code?
Yes, it is 14.10.10. This code covers all knitted or crocheted hosiery: socks, tights, pantyhose and medical compression stockings. If instead your product is a sweater, a T-shirt or other knitwear, go to 14.10.20.
I make socks and stockings: does it matter if they are woven rather than knitted?
Yes, the code changes. 14.10.10 applies to hosiery made by knitting or crocheting. The production technique is the deciding factor across the whole 14.10 class: if the product is knitted it stays here; if it is cut and sewn from woven fabric it moves to the apparel-manufacturing codes in class 14.21, such as 14.21.10.
I sell graduated compression stockings as a medical device: still 14.10.10 or an orthopaedic code?
Usually 14.10.10 if you produce the compression stocking as a knitted hosiery article for general sale. When the product is a custom-fitted orthotic or prosthetic aid — not an off-the-shelf stocking — it crosses into orthopaedic and prosthetic devices, outside hosiery. The deciding factor is whether you are making a knitted stocking or a personalised medical aid.
I make both tights and knitted bodysuits and bodices: is 14.10.10 for everything or do I need to split them?
Usually 14.10.10 for tights, stockings and pantyhose, while bodies, girdles and knitted shapewear go with knitwear articles 14.10.20. 14.10.10 is hosiery in the strict sense — leg coverings from the waist down. Classification follows the predominant product.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.31.00— Fabbricazione di articoli di calzetteria in maglia(corrispondenza diretta)