ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 15.20.10— Fabbricazione di calzature, escluse parti in cuoio per calzature(unito da più codici)
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
- 22FABBRICAZIONE DI ARTICOLI IN GOMMA E MATERIE PLASTICHE
- 22.1FABBRICAZIONE DI ARTICOLI IN GOMMA
- 22.19.0Fabbricazione di altri prodotti in gomma
- 22.19.01Fabbricazione di suole di gomma e altre parti in gomma per calzature
Frequently asked questions
I make complete shoes, including safety footwear and sports shoes — is the code 15.20.10?
Yes. Code 15.20.10 covers the manufacture of footwear of any material and process, including safety shoes with toe caps, sports footwear, and gaiters. If instead you produce only leather uppers, soles, or heels for other businesses, the code is 15.20.20.
I make ski boots — do they fall under 15.20.10 or sporting goods?
Generally no. Ski boots are treated as sports equipment and fall under sporting goods 32.30.09, not under 15.20.10. Ordinary sports shoes, however, remain here. A ski boot is part of the equipment, not a standard shoe.
I make orthopaedic shoes — does 15.20.10 apply to both mass-produced and bespoke ones?
Only to mass-produced ones. Orthopaedic shoes manufactured in series remain under 15.20.10 like any other footwear. When you make a bespoke orthopaedic shoe to correct a specific foot condition — together with insoles and aids — you fall under orthopaedic and prosthetic devices, outside the footwear class. The deciding factor is series production versus bespoke medical manufacture.
I buy uppers and soles from outside and assemble only the shoe — 15.20.10 or 15.20.20?
Yes, 15.20.10 when you assemble the complete shoe, even if you source all parts from third parties. Whoever makes only the leather parts — uppers, soles, and heels — without assembling the shoe falls under 15.20.20. You assemble the finished shoe, so you stay here.