ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 15.12.00— Fabbricazione di articoli da viaggio, borse, pelletteria e selleria di qualsiasi materiale(unito da più codici)
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 ARTICOLI IN PELLE E SIMILI
- 15.1PREPARAZIONE E CONCIA DEL CUOIO; FABBRICAZIONE DI ARTICOLI DA VIAGGIO, BORSE, PELLETTERIA E SELLERIA; PREPARAZIONE E TINTURA DI PELLICCE
- 15.12.0Fabbricazione di articoli da viaggio, borse e simili, pelletteria e selleria
- 15.12.01Fabbricazione di frustini e scudisci per equitazione
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.