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
- 28Fabbricazione di macchinari e apparecchiature n.c.a.
- 28.9Fabbricazione di altre macchine per impieghi speciali
- 28.94Fabbricazione di macchine per l'industria tessile, dell'abbigliamento e del cuoio
- 28.94.20Fabbricazione di macchine per la lavorazione delle pelli e del cuoio
Description
- manufacture of leather machines:
- machinery for preparing, tanning or working hides, skins or leather
- machinery for making or repairing footwear or other articles of hides, skins, leather or fur skins
- manufacture of parts and accessories of the aforementioned machinery
Exclusion notes
Excluded from division 28:
- manufacture of metal products for general use, see division 25
- manufacture of associated control devices, computer equipment, measurement and testing equipment, electricity distribution and control apparatus, see divisions 26, 27
- manufacture of general-purpose motor vehicles, see division 29
Excluded from class 28.94:
- manufacture of paper or paperboard cards for use on jacquard machines, see 17.25
- manufacture of domestic washing and drying machines, see 27.51
- manufacture of calendering machines, see 28.29
- manufacture of machines used in bookbinding, see 28.99
- manufacture of printing and bookbinding machines and machines for activities supporting printing on a variety of materials, see 28.99
- repair and maintenance of textile, apparel, and leather production machinery, see 33.12
Frequently asked questions
I manufacture machines for tanning and for making leather footwear: this code or the textile machinery one?
Yes, machines for preparing, tanning or working pelts, hides and leather, and those for producing or repairing footwear and leather goods, fall under 28.94.20. The deciding factor is the material: hide and leather, not textile fibres. If the machine works fabrics, yarns or knitwear, the reference is 28.94.10.
I also produce spare parts and accessories for these tanning machines: same code?
Yes. The manufacture of parts and accessories for hide and leather machinery falls under the same heading 28.94.20. Spare parts follow the main machine. If the core product shifts to sewing machines or fabric-finishing machines, the reference becomes 28.94.10.
I manufacture machines for making and repairing leather footwear: do they go here or under sewing machines?
Yes, under 28.94.20. Machines for producing or repairing footwear and other articles made from leather, hide or fur are specifically cited in this heading. What counts is that they work the hide. Sewing machines in the strict sense — with heads and needles — fall under textile machinery at 28.94.10, even when used to sew leather.
My machines cut and die-cut leather: do they stay here or are they machine tools for hard materials?
Usually here. Machines for preparing, tanning, cutting or working hides and leather fall under 28.94.20, because they are dedicated to the hide. Machine tools that cut hard non-metallic materials such as wood, stone or hard plastics go instead under 28.42.00. Leather has its own specific heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 28.94.20— Fabbricazione di macchine e apparecchi per l'industria delle pelli, del cuoio e delle calzature (incluse parti e accessori)(corrispondenza diretta)