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
- 14Fabbricazione di articoli di abbigliamento
- 14.10Fabbricazione di articoli a maglia e all'uncinetto
- 14.10.20Fabbricazione di maglioni e altri articoli a maglia e all'uncinetto
Description
- manufacture of knitted or crocheted wearing apparel, including babies' wear, e.g.:
- pullovers, cardigans, jerseys, shirts, T-shirts, blouses, waistcoats
- coats, suits, ensembles, jackets, trousers, skirts
- nightwear and underwear
- manufacture of knitted and crocheted sportswear and swimwear
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 class 14.10:
- manufacture of knitted and crocheted fabrics, see 13.91
- manufacture of knitted or crocheted brassieres and corsets, see 14.22
- manufacture of leather clothes and fur apparel, see 14.24
Frequently asked questions
I produce knitted pullovers and T-shirts: 14.10.20 or 14.21.10 for outerwear?
It depends on the technique. If the garments are knitted or crocheted (pullovers, cardigans, T-shirts, knitted sportswear) the code is 14.10.20. If instead you start from ready-made fabric and make them up by cutting and sewing, go to 14.21.10. The knitting process is the deciding factor.
I make both knitted stockings and knitted pullovers: should I use 14.10.10 or 14.10.20?
Usually 14.10.20 for pullovers and garments, and 14.10.10 for hosiery. They are two distinct codes within the same class: hosiery (socks, tights, pantyhose) has its own code, while other knitwear articles fall under 14.10.20. Classification follows the predominant product.
I produce knitted underwear and vests: 14.10.20 or underwear 14.22.00?
Usually 14.10.20 when the garment is knitted, even if it is underwear or a vest. 14.22.00 is designed for underwear made up from woven fabric. When faced with briefs and vests, the first question is whether the garment is knitted or cut and sewn from fabric.
I make knitted sweatshirts and tracksuit bottoms: do they stay under 14.10.20 or go to sporting goods?
Yes — knitted sportswear, including sweatshirts and tracksuits, falls under 14.10.20. If instead you make performance sports garments from woven fabric, those fall under other clothing articles 14.29.00. Being knitted keeps the garment here; being woven moves it.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.39.00— Fabbricazione di pullover, cardigan ed altri articoli simili a maglia(unito da più codici)