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
- 95.24.0Riparazione e manutenzione di mobili e di oggetti di arredamento per la casa
- 95.24.09Altre attività di riparazione e manutenzione di mobili e di oggetti di arredamento per la casa
Description
- refinishing and repairing of furniture and home furnishings, including office furniture
- assembly of self-standing furniture
- disassembly and assembly of furniture not as part of removal services
Exclusion notes
- delivery of furniture, can include unpacking and installation, see 49.41.00
- disassembly and assembly of furniture as part of removal services, see 49.42.00
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 95.24:
- delivery of furniture, can include unpacking and installation, see 49.41
- disassembly and assembly of furniture as part of removal services, see 49.42
Frequently asked questions
I repair, refinish, and assemble freestanding furniture: is 95.24.09 correct?
Yes, 95.24.09 covers refinishing, repairing, and assembling freestanding furniture, including dismantling and reassembly not related to a house move. For re-upholstering or restuffing sofas and armchairs, use 95.24.01.
I disassemble and reassemble furniture during a house move: is that 95.24.09?
No, if the dismantling is part of a removal service. In that case the code to compare is 49.42.00; 95.24.09 applies to stand-alone furniture repair and maintenance work.
I repair and restore antique or high-quality furniture: is 95.24.09 appropriate?
Only if they are everyday-use pieces being refinished or repaired. If the item is considered a cultural heritage asset or an antique, the work is restoration and belongs under 91.30.01, not 95.24.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.24.01— Riparazione di mobili e di oggetti di arredamento(rimappatura complessa)