Tax Democracy

ATECO code 14.31.00

Manufacture of knitted and crocheted hosiery

FABBRICAZIONE DI ARTICOLI DI CALZETTERIA IN MAGLIA

ATECO code14.31.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 14.10.10Fabbricazione di articoli di calzetteria a maglia e all'uncinetto(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 14CONFEZIONE DI ARTICOLI DI ABBIGLIAMENTO; CONFEZIONE DI ARTICOLI IN PELLE E PELLICCIA
  • 14.3FABBRICAZIONE DI ARTICOLI DI MAGLIERIA
  • 14.31.00Fabbricazione di articoli di calzetteria in maglia

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.

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