Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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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
- 95.29Riparazione e manutenzione di beni per uso personale e per la casa n.c.a.
- 95.29.30Riparazione e modifica di articoli di abbigliamento
Description
- repair and alteration of clothing
- while-you-wait repair and alteration of clothing, day repair and alteration of clothing, e.g. hems
Exclusion notes
- tailoring made-to-measure, see division 14
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 95.29:
- printing of textile fabrics as an intermediate process in manufacture of textiles, see 13.30
- tailoring made-to-measure, see division 14
- industrial engraving of metals, see 25.53
- repair of sporting and recreational guns, see 33.11
- repair of handheld power tools, see 33.12
- repair and maintenance of gymnasium, fitness centre or athletic equipment, see 33.19
- locksmith activities, see 80.09
- restoring of antique organs and other historical musical instruments, see 91.30
Frequently asked questions
I do hems, repairs, and alterations on garments: is 95.29.30 correct?
Yes, 95.29.30 covers the repair and alteration of clothing, including quick-turnaround services such as hemming. If you make new garments to order for customers, compare it with 14.21.20.
I run a clothing shop with an in-house alteration service: which code applies?
95.29.30 describes alterations and repairs. If the core of your business is retail sale of garments, the code to compare is 47.71.10.
My tailoring shop does hems and repairs but also some bespoke garments: which code prevails?
It depends on which activity predominates. Hems, repairs, and alterations to existing garments fall under 95.29.30. Making new garments to measure is tailoring work and belongs under 14.21.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.29.03— Modifica e riparazione di articoli di vestiario non effettuate dalle sartorie(corrispondenza diretta)