Tax Democracy

ATECO code 95.23.00

Repair of footwear and leather travel goods and other similar materials

RIPARAZIONE DI CALZATURE E ARTICOLI DA VIAGGIO IN PELLE, CUOIO O IN ALTRI MATERIALI SIMILI

ATECO code95.23.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 95.23.00Riparazione 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%

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.
I'm a cobbler who also duplicates keys and repairs watch straps: does everything fall under 95.23.00?
No — only shoes and leather goods belong in 95.23.00. Key duplication and blade sharpening are a separate service, covered by 95.29.91; for watch strap repair, see 95.25.00.

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