C-13 ATECO Code Textile Manufacturing
Division 13 covers textile manufacturing activities: spinning and fibre preparation, weaving, finishing, knitted and crocheted fabric production, home and furnishing textiles, carpets, ropes and technical textiles. These are goods-transformation processes, so anyone opening a VAT number under these codes is normally enrolled in the INPS Artigiani scheme. Under the flat-rate regime the profitability coefficient is 67% and the revenue threshold remains set at €85,000 per year.
- ATECO 2025 codes
- 12
- Flat-rate eligible
- 12 of 12
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
13.10.00Preparation and spinning of textile fibresFlat-rate67%13.20.00Weaving of textilesFlat-rate67%13.30.00Finishing of textilesFlat-rate67%13.91.00Manufacture of knitted and crocheted fabricsFlat-rate67%13.92.10Manufacture of household textilesFlat-rate67%13.92.20Manufacture of furnishing textilesFlat-rate67%13.93.00Manufacture of carpets and rugsFlat-rate67%13.94.00Manufacture of cordage, rope, twine and nettingFlat-rate67%13.95.00Manufacture of non-wovens and articles made from non-wovensFlat-rate67%13.96.00Manufacture of other technical and industrial textilesFlat-rate67%13.99.10Manufacture of embroidery, tulles, lace and laceworkFlat-rate67%13.99.90Manufacture of felt and other textile products n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies to textile activities under the flat-rate regime?
For division 13 codes the coefficient is 67%, because these are manufacturing activities rather than professional services. This means you pay the substitute tax (15%, or 5% in the first five years if you meet the new-business requirements) only on 67% of revenue, while the remaining 33% is recognised as a flat-rate cost regardless of actual expenditure. You can see how much you would owe with calculate your taxes.
Which INPS scheme does a weaver or textile workshop join?
Anyone whose main activity is producing or processing fabric is classed as a craftworker and joins the INPS Artigiani scheme, not the Gestione Separata. Registration takes place at the same time as VAT number opening through the ComUnica filing and involves fixed contributions on the minimum threshold (around €4,500 per year) plus a percentage on the portion of income above the minimum. Under the flat-rate regime you can request a 35% reduction on artisan contributions.
What is the difference between division 13 (textile manufacturing) and division 14 (manufacture of wearing apparel)?
Division 13 covers the production of fabric and semi-finished goods: yarns, woven fabric, knitted fabric, carpets and technical textiles. Division 14 applies downstream, when finished garments are made from those fabrics — for example a tailor making bespoke clothing uses a code from division 14, not division 13. It is worth choosing the code that best describes the predominant activity, as it determines social security classification and Chamber of Commerce registration.