Tax Democracy

ATECO code 15.11.00

Preparation and tanning of leather and hides; dressing and dyeing of fur

PREPARAZIONE E CONCIA DEL CUOIO E PELLE; PREPARAZIONE E TINTURA DI PELLICCE

ATECO code15.11.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 15.11.00Concia, tintura e rifinizione di pelli, cuoi e pellicce(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 15FABBRICAZIONE DI ARTICOLI IN PELLE E SIMILI
  • 15.1PREPARAZIONE E CONCIA DEL CUOIO; FABBRICAZIONE DI ARTICOLI DA VIAGGIO, BORSE, PELLETTERIA E SELLERIA; PREPARAZIONE E TINTURA DI PELLICCE
  • 15.11Preparazione e concia del cuoio; preparazione e tintura di pellicce
  • 15.11.00Preparazione e concia del cuoio e pelle; preparazione e tintura di pellicce

Frequently asked questions

I tan and dye raw hides on a contract basis — is the code 15.11.00?
Yes. Tanning, dyeing, and dressing of hides, skins, and furs fall under 15.11.00, including suede, patent, and metallised leathers and reconstituted leather. If you then use that leather to make bags or watch straps, you move to leather goods 15.12.00. Here you stop at finished leather.
I process furs with hair (scraping, dyeing) — does that still fall under 15.11.00?
Yes. Scraping, shearing, tanning, bleaching, and dyeing of furs and haired hides are all within 15.11.00. Once you assemble those furs into wearable garments, fur apparel becomes 14.24.00.
I tan the leather and then cut uppers and soles — does 15.11.00 cover the cutting too?
Tanning stays under 15.11.00, but cutting uppers and soles is a separate operation. Leather parts for footwear fall under 15.20.20. Code 15.11.00 stops at finished tanned leather; once you cut footwear components from it, you move to the footwear class.
I dye both textiles and leather — do I need only 15.11.00 or also the textile finishing code?
It depends on what you are dyeing. Dyeing of leather and hide is under 15.11.00. Dyeing and bleaching of fibres, yarns, fabrics, and textile garments is textile finishing 13.30.00. Same process, different materials: leather here, textiles under 13.30.00.

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