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
- CATTIVITÀ MANIFATTURIERE
- 14Fabbricazione di articoli di abbigliamento
- 14.2Fabbricazione di altri articoli di abbigliamento e accessori
- 14.21Fabbricazione di abbigliamento esterno
- 14.21.20Sartoria e confezione su misura di abbigliamento esterno
Description
- custom tailoring of bridal dresses and other clothes for ceremony
- custom tailoring
Exclusion notes
Excluded from division 14:
- manufacture of wearing apparel made of rubber or latex, see 22
- manufacture of wearing apparel made of plastics, see 22
- repair of wearing apparel, see 95.29
Excluded from group 14.2:
- repair of wearing apparel, see 95.29
Excluded from class 14.21:
- manufacture of knitted or crocheted wearing apparel (e.g. pullovers, cardigans, jerseys, shirts, T-shirts, blouses, waistcoats, nightwear, underwear, including babies' wear), see 14.10
- manufacture of knitted and crocheted swimwear, see 14.10
- manufacture of uniforms and similar official clothing, see 14.23
- manufacture of wearing apparel of rubber or plastics, see 22.12, 22.26
Frequently asked questions
I am opening a tailor's workshop that makes garments to individual customers — is the code 14.21.20 or the mass-production one?
Yes, for a tailoring business that makes garments to the individual customer the code is 14.21.20: wedding dresses, formalwear, evening wear, and bespoke tailoring. If instead you produce garments in runs and sell them as stock, you go to 14.21.10. The deciding factor is whether you work to the customer's measurements or produce in batches.
I am a tailor who does alterations and the occasional custom piece — does 14.21.20 cover everything?
Only in part. Code 14.21.20 covers making a bespoke garment for the customer. Pure repairs and clothing alterations fall under personal-goods repair services rather than under the manufacturing division. If you also make made-to-order underwear or nightwear, see 14.22.00.
I make bespoke jackets and garments in real leather for individual clients — 14.21.20 or leather apparel?
Generally not 14.21.20 when you work with natural leather. Leather and fur garments, even bespoke ones, follow the leather-apparel code 14.24.00. Code 14.21.20 is for bespoke tailoring in woven fabric. Here the material takes precedence over the customisation.
I make custom uniforms and lab coats for a business, not fashion garments — does 14.21.20 still apply?
Generally no. Workwear, uniforms, and lab coats have their own code, 14.23.00, even when made to order. Code 14.21.20 is for bespoke tailoring of ordinary outerwear. The professional end-use of the garment places it under workwear.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 14.13.20— Sartoria e confezione su misura di abbigliamento esterno(corrispondenza diretta)