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
- 15Fabbricazione di pelli e cuoi e articoli in pelle e simili di altri materiali
- 15.20Fabbricazione di calzature
- 15.20.20Fabbricazione di parti in cuoio per calzature
Description
- manufacture of leather parts of footwear (e.g. manufacture of uppers and parts of uppers, outer and inner soles, heels)
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 only uppers and soles in leather for shoe manufacturers — is the code 15.20.20?
Yes. If you make leather footwear parts — uppers, upper sections, outer and inner soles, heels — but not the finished shoe, the code is 15.20.20. When you assemble the complete shoe you move to 15.20.10. Here you stop at the component.
I make soles and heels in rubber or plastic, not leather — do they fall under 15.20.20?
No. Code 15.20.20 covers leather parts only. Footwear parts in rubber, wood, or plastic fall under footwear manufacture 15.20.10. The material of the component determines the code.
I tan the leather myself and then cut the uppers — does 15.20.20 cover tanning too?
No, tanning is a separate activity. Tanning, dyeing, and dressing of leather falls under 15.11.00. Code 15.20.20 starts from already-tanned leather and cuts it into uppers, soles, and heels. If you genuinely carry out both operations, they are two distinct activities.
I cut leather parts for both shoes and bags — does 15.20.20 cover everything?
No, not for bag parts. Code 15.20.20 is limited to leather parts for footwear — uppers and soles. Leather goods and their leather workings, bags included, fall under 15.12.00. Shoe parts here, leather goods under the other heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 15.20.20— Fabbricazione di parti in cuoio per calzature(corrispondenza diretta)