Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 14Fabbricazione di articoli di abbigliamento
- 14.2Fabbricazione di altri articoli di abbigliamento e accessori
- 14.22.00Fabbricazione di biancheria intima
Description
- manufacture of woven underwear and nightwear, other than knitted or crocheted (e.g. underpants, briefs, pyjamas, nightdresses, dressing gowns, slips, swimwear, babies' underwear garments)
- manufacture of brassieres and corsets of all types of textile materials
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
Frequently asked questions
I produce underwear, pyjamas, and bras from woven fabric — is that 14.22.00 or the knitwear code?
Yes, 14.22.00 covers underwear and nightwear in woven fabric: knickers, pyjamas, nightgowns, robes, slips, swimwear, bras, and corsets in any material. If instead the underwear is knitted, knitwear falls under 14.10.20.
I make swimwear — does it fall under 14.22.00 or under sportswear?
Generally 14.22.00 for woven swimwear, which the heading groups alongside underwear and nightwear. However, if you make technical sportswear in open-weave fabric — ski suits and similar — that goes under other articles of clothing 14.29.00.
I produce bed linen, pillowcases, and bedding — is that 14.22.00 like underwear?
No. Sheets, pillowcases, and bed linen are home textiles and belong under 13.92.10, not 14.22.00. Code 14.22.00 covers wearable underwear and nightwear: knickers, pyjamas, bras, and nightgowns. The distinction is between what you wear and what you put on a bed.
I make corsets, bustiers, and shaping bodices — do they go under 14.22.00 or among accessories?
Yes, bras, bodices, and corsets fall under 14.22.00 alongside underwear, regardless of material. Clothing accessories such as braces, garters, and similar items worn close to the body fall instead under other articles of clothing 14.29.00. A corset is underwear; a brace is an accessory.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.14.00— Confezione di camicie, T-shirt, corsetteria e altra biancheria intima(rimappatura complessa)