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
- 15.20Fabbricazione di calzature
- 15.20.10Fabbricazione di calzature, escluse parti in cuoio per calzature
Description
- manufacture of footwear for all purposes, of any material, by any process, including moulding
- manufacture of gaiters, chaps and similar articles
- manufacture of protective safety footwear, e.g. footwear incorporating a protective metal toe-cap
- manufacture of sports footwear (excluding articles and equipment for sports, e.g. ski boots)
- manufacture of special series-produced shoes supporting the arch of the foot
- manufacture of boots or shoes containing fur parts
- manufacture of rubber, wooden or plastic parts of footwear
Exclusion notes
Excluded from class 15.20:
- manufacture of knitted or crocheted footwear without applied soles, see 14.10
- manufacture of footwear of textile material without applied soles, except knitted or crocheted, see 14.29
- manufacture of ski-boots, see 32.30
- manufacture of prescription orthopaedic shoes, see 32.50
Frequently asked questions
I make complete shoes, including safety footwear and sports shoes — is the code 15.20.10?
Yes. Code 15.20.10 covers the manufacture of footwear of any material and process, including safety shoes with toe caps, sports footwear, and gaiters. If instead you produce only leather uppers, soles, or heels for other businesses, the code is 15.20.20.
I make ski boots — do they fall under 15.20.10 or sporting goods?
Generally no. Ski boots are treated as sports equipment and fall under sporting goods 32.30.09, not under 15.20.10. Ordinary sports shoes, however, remain here. A ski boot is part of the equipment, not a standard shoe.
I make orthopaedic shoes — does 15.20.10 apply to both mass-produced and bespoke ones?
Only to mass-produced ones. Orthopaedic shoes manufactured in series remain under 15.20.10 like any other footwear. When you make a bespoke orthopaedic shoe to correct a specific foot condition — together with insoles and aids — you fall under orthopaedic and prosthetic devices, outside the footwear class. The deciding factor is series production versus bespoke medical manufacture.
I buy uppers and soles from outside and assemble only the shoe — 15.20.10 or 15.20.20?
Yes, 15.20.10 when you assemble the complete shoe, even if you source all parts from third parties. Whoever makes only the leather parts — uppers, soles, and heels — without assembling the shoe falls under 15.20.20. You assemble the finished shoe, so you stay here.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 16.29.11— Fabbricazione di parti in legno per calzature(rimappatura complessa)
- 22.19.01— Fabbricazione di suole di gomma e altre parti in gomma per calzature(unito da più codici)
- 15.20.10— Fabbricazione di calzature(unito da più codici)
- 22.29.01— Fabbricazione di parti in plastica per calzature(rimappatura complessa)