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
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.2Riparazione e manutenzione di beni per uso personale e per la casa
- 95.23.00Riparazione e manutenzione di calzature e articoli in pelle
Description
- repair and maintenance of footwear and leather goods
- repair of boots, luggage, etc.
- fitting of heels
Exclusion notes
Excluded from division 95:
- specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33
Excluded from class 95.23:
- activities of shoeshiners, see 96.99
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.23.00— Riparazione di calzature e articoli da viaggio in pelle, cuoio o in altri materiali simili(corrispondenza diretta)