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
- 13Fabbricazione di tessili
- 13.9Altre fabbricazioni tessili
- 13.99Fabbricazione di altri prodotti tessili n.c.a.
- 13.99.10Fabbricazione di ricami, tulle, pizzi e merletti
Description
- manufacture of tulles and other net fabrics, of lace and embroidery, in the piece, in strips or in motifs
- manufacture of net and window furnishing type fabrics of lace
Exclusion notes
Excluded from division 13:
- growing of natural fibres, see division 01
- manufacture of wearing apparel, see division 14
- manufacture of synthetic and artificial fibres, see 20.60
Excluded from class 13.99:
- manufacture of needle-loom felt floor coverings, see 13.93
- manufacture of other technical and industrial textiles, see 13.96
- manufacture of textile wadding and articles of wadding: sanitary towels, tampons, etc., see 17.22
Frequently asked questions
I make lace, tulle and embroidery by the piece: is the code still 13.99.10 even if they will be used for curtains?
Yes. 13.99.10 covers tulle, net fabrics, lace, needle-lace and embroidery — by the piece, in strips or as motifs — including those used for window dressings. What matters is that you are producing the lace or embroidery as a textile product; its end use does not change the code.
I embroider finished garments on a contract basis: does that still fall under 13.99.10 or is it something else?
Usually not, if you are embroidering already-made garments. 13.99.10 covers the manufacture of embroidery as a textile, not the decoration of ready-to-wear clothing. If instead your work is making up apparel, look at the codes in division 14, for example 14.21.10.
I make machine-made net fabrics and lace curtain fabric: is it 13.99.10 or knitted fabric 13.91.00?
It depends on the technique. Tulle, lace and net fabrics by the piece fall under 13.99.10. Net and curtain fabrics produced by knitting or crocheting fall instead under 13.91.00. They look similar, but one is lacework and the other is knitwear.
I make ready-to-hang lace curtains and doilies: 13.99.10 or furnishing textiles?
Usually not 13.99.10 when you are selling the finished furnishing article. 13.99.10 stops at the lace, needle-lace and embroidery as a fabric — by the piece or as motifs. A made-up lace curtain, ready to hang, is a furnishing textile 13.92.20. What matters is whether you sell the lace fabric or the finished article.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: