ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 95.23.00— Riparazione e manutenzione di calzature e articoli in pelle(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 95RIPARAZIONE DI COMPUTER E DI BENI PER USO PERSONALE E PER LA CASA
- 95.2RIPARAZIONE DI BENI PER USO PERSONALE E PER LA CASA
- 95.23Riparazione di calzature e articoli da viaggio
- 95.23.00Riparazione di calzature e articoli da viaggio in pelle, cuoio o in altri materiali simili
Frequently asked questions
I'm a cobbler repairing shoes and handbags: is 95.23.00 correct?
Yes, 95.23.00 covers the repair and maintenance of footwear and leather goods, including heels, boots, and travel articles. If you also carry out alterations to clothing, the code to look at is 95.29.30.
I sell shoes and do minor repairs: which activity takes precedence?
95.23.00 describes repair activity. If the core of your business is retail sale of footwear, compare it with 47.72.11.
