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
- 14Fabbricazione di articoli di abbigliamento
- 14.2Fabbricazione di altri articoli di abbigliamento e accessori
- 14.21Fabbricazione di abbigliamento esterno
- 14.21.10Fabbricazione in serie di abbigliamento esterno
Description
- manufacture of outerwear, other than knitted or crocheted (e.g. pullovers, cardigans, jerseys, coats, suits, ensembles, jackets, trousers, skirts, shirts, T-shirts, blouses, babies' outerwear garments)
- manufacture of synthetic leather outerwear
- manufacture or processing of parts of the products listed
- manufacture of outwear trimmed with fur
- manufacture of bridal dresses and other clothes for ceremony
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 group 14.2:
- repair of wearing apparel, see 95.29
Excluded from class 14.21:
- manufacture of knitted or crocheted wearing apparel (e.g. pullovers, cardigans, jerseys, shirts, T-shirts, blouses, waistcoats, nightwear, underwear, including babies' wear), see 14.10
- manufacture of knitted and crocheted swimwear, see 14.10
- manufacture of uniforms and similar official clothing, see 14.23
- manufacture of wearing apparel of rubber or plastics, see 22.12, 22.26
Frequently asked questions
I manufacture garments in series from fabric, including wedding dresses — is that 14.21.10 or 14.21.20?
Generally 14.21.10 if you mass-produce outer garments cut and sewn from woven fabric — jackets, trousers, skirts, shirts, and even wedding or formal dresses made in runs. If instead you work to individual measurements, taking the customer's size and making a single piece, that becomes 14.21.20. The key distinction is mass production.
I make garments in faux leather with no real hide — do they stay under 14.21.10 or move to leather apparel?
Yes, they stay under 14.21.10. Outer garments made from faux leather, imitation leather, or synthetic leather, without any natural hide, belong here. If you use real leather or genuine fur the code becomes 14.24.00. What matters is that the material is synthetic.
I mass-produce lab coats, uniforms, and workwear coveralls from fabric — is that 14.21.10 or is there a dedicated code?
14.21.10 is generally not the right code when the garments are workwear and uniforms. Uniforms, lab coats, and official dress have a dedicated heading: 14.23.00. Code 14.21.10 covers fashion outerwear and everyday clothing manufactured in series, not occupational uniforms.
I make t-shirts and sweatshirts in series but they are knitted — 14.21.10 or 14.10.20?
Generally 14.10.20 when the garment is knitted, even if produced in large runs. Code 14.21.10 applies to garments made from pre-woven fabric that is cut and sewn. A knitted t-shirt follows the knitwear code 14.10.20, not the woven-fabric garment heading.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.13.10— Confezione in serie di abbigliamento esterno(rimappatura complessa)