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
- 13.93.00Fabbricazione di tappeti e moquette
Description
- manufacture of textile floor coverings, e.g.:
- carpets, rugs and mats, tiles
- manufacture of needle-loom felt floor coverings
- manufacture of artificial grass (synthetic turf)
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 13.93:
- manufacture of mats and matting of plaiting materials, see 16.28
- manufacture of floor coverings of cork, see 16.28
- manufacture of resilient floor coverings (e.g. vinyl, linoleum), see 22.24
Frequently asked questions
I produce textile floor coverings and carpet: is the right code 13.93.00 or should I use another textile code?
Yes — if you manufacture textile floor coverings (rugs, carpet, mats, carpet tiles) the code is 13.93.00, which also covers needle-punched felt and artificial turf. If instead you weave raw vegetable-fibre matting or produce the fabric that someone else will then make into a rug, you fall under weaving 13.20.00. The deciding factor is that here the output is a finished floor covering.
I only finish and dye carpet on behalf of other companies: does that fall under 13.93.00?
No, usually not. If you only dye, coat or finish already-made textiles, the reference code is textile finishing 13.30.00. 13.93.00 applies when you manufacture the rug or carpet from scratch. It is the producer of the article that matters, not the finisher.
I sew carpet-based car mats and runners: do they always go under 13.93.00?
Usually not when the mat is an accessory for the vehicle interior. Car mats, seat covers and textile padding designed for motor vehicles fall under technical and industrial textiles 13.96.00. 13.93.00 covers floor coverings for homes and other spaces, not bespoke accessories sewn for cars.
Rug or throw: which code applies to a soft bedside mat?
It depends on the product's function. If it is a floor covering — even a small bedroom rug — it stays under 13.93.00. If instead you are making blankets, throws and bedside rugs as household textiles to drape over furniture or use as a wrap, those fall under 13.92.10. The key question is whether the product is meant to cover the floor.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 13.93.00— Fabbricazione di tappeti e moquette(corrispondenza diretta)