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
- 14.23.00Fabbricazione di indumenti da lavoro
Description
- manufacture of uniforms and similar official clothing (e.g. judge's gowns, church vestments)
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
Excluded from class 14.23:
- manufacture of working clothes made of leather or composition leather, see 14.24
- manufacture of footwear, see 15.20
- manufacture of fire-protective clothing, see 32.99
Frequently asked questions
I produce uniforms, work suits, and lab coats — is the code 14.23.00 or the outerwear heading?
Yes, workwear, uniforms, and similar official dress (judges' robes, ecclesiastical vestments) have a dedicated code: 14.23.00. If instead you make fashion outerwear in series, that falls under 14.21.10. What matters here is the professional or official purpose of the garment.
I make workwear in leather — for example, craftsman's aprons — does it still fall under 14.23.00?
No, generally not. Leather and hide workwear, including aprons and jackets, falls under leather apparel 14.24.00. Code 14.23.00 covers workwear made from woven fabric. The material shifts the code.
I produce flame-retardant overalls and high-visibility vests for safety — 14.23.00 or a PPE code?
Generally not 14.23.00 when the garment is a personal protective device. Protective safety clothing — flame-retardant suits and items that shield against specific hazards — falls under protective devices 32.99.10. Code 14.23.00 covers ordinary uniforms and workwear, not items that guard against danger.
I make knitted lab coats and uniforms — do they go under 14.23.00 or knitwear?
Generally 14.10.20 when the garment is knitted, even if it is a uniform. Knitted and crocheted garments follow the knitwear code 14.10.20. Code 14.23.00 covers workwear made from woven fabric. The construction technique takes precedence over the occupational end-use.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.12.00— Confezione di camici, divise ed altri indumenti da lavoro(corrispondenza diretta)