C-15 ATECO Code Manufacture of Leather and Leather Products
Division 15 covers those who work with hides and leather: tanning and dressing of leather, manufacture of handbags and leather goods, production of footwear and leather components. These are craft manufacturing activities, from shoe factories to leather-goods workshops working on a contract basis — typical of the Tuscan and Marche districts. For tax purposes they fall within the 67% profitability coefficient under the flat-rate regime and are almost always enrolled in the INPS Artigiani scheme, with registration at the Companies Register and the Artisan Businesses Roll.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
15.11.00Tanning, dyeing and dressing of leather, hides and furskinsFlat-rate67%15.12.00Manufacture of luggage, handbags and the like, saddlery and harness of any materialFlat-rate67%15.20.10Manufacture of footwear, excluding leather parts for footwearFlat-rate67%15.20.20Manufacture of leather parts for footwearFlat-rate67%
Frequently asked questions
What is the profitability coefficient under the flat-rate regime for leather goods producers?
Division 15 codes (tanning, leather goods, footwear) belong to the manufacturing activities group, with a profitability coefficient of 67%. This means on €30,000 collected the taxable income is €20,100, to which the substitute tax of 15% (5% in the first five years if the requirements are met) is applied and from which contributions paid are deducted. You can see how much you keep on your turnover with calculate your taxes.
Which INPS scheme does an artisan leather worker or shoemaker join?
Anyone who produces bags, footwear or works leather is doing work that is predominantly manual, so they join the INPS Artigiani scheme, not the Gestione Separata. Start-up is handled through the ComUnica filing: VAT number opening, registration at the Companies Register, on the Artisan Businesses Roll and with INAIL. Fixed contributions are due even with no income, payable in four annual instalments.
How much are INPS contributions for a leather goods business under the flat-rate regime?
In 2026 the Artigiani scheme provides for a fixed contribution of around €4,520 on the minimum income threshold (just under €18,808); above that threshold 24% is added on the excess. Those on the flat-rate regime can request from INPS a 35% reduction on contributions, to be submitted online by 28 February or at the time of enrolment. The request is not automatic and must be renewed within the applicable deadlines.