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
- 31.00Fabbricazione di mobili
- 31.00.3Fabbricazione di altri mobili per la casa
- 31.00.39Fabbricazione di altri mobili n.c.a.
Description
- manufacture of cabinets for sewing machines, televisions, etc.
Exclusion notes
Excluded from class 31.00:
- manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 13.92
- manufacture of wooden mouldings which are not recognisable as integral parts of furniture, see 16.1
- manufacture of builders' carpentry and joinery, see 16.23
- manufacture of inflatable rubber mattresses, see 22.12
- manufacture of rubber waterbed mattresses, see 22.12
- manufacture of sheets and slabs (whether or not cut to shape) of ceramics, concrete and stone, see 23.42, 23.66, 23.70
- manufacture of light fittings or lamps, see 27.40
- manufacture of blackboards, see 28.23
- manufacture of car seats, see 29.32
- manufacture of baby seat for cars, see 29.32
- manufacture of civilian ship seats, see 30.11
- manufacture of military ships and vessel seats, see 30.13
- manufacture of railway car seats, see 30.20
- manufacture of aircraft seats, see 30.31, 30.32
- manufacture of medical, surgical, dental or veterinary furniture, see 32.50
- installation of modular furniture attachment, partition installation, laboratory equipment furniture installation at construction site, see 43.32
- installation of built-in components for shop furniture, see 43.32
- reupholstering, refinishing and repairing of furniture, see 95.24
Frequently asked questions
I build cabinets and housing units for sewing machines and televisions — which ATECO code applies?
This one. Cabinets and housing units for sewing machines, televisions and similar appliances fall under 31.00.39, the catch-all entry for furniture not classified elsewhere. If the piece furnishes a bedroom or living room, revert to home interior furniture 31.00.31.
I make unusual furniture that does not fit any other entry — can I use this catch-all code?
I make decorative furniture and hard-to-classify furnishing objects — this code or the miscellaneous articles entry?
Stay within furniture — so here — if the product is actually a piece of furniture. 31.00.39 covers furniture with no dedicated entry; objects that are neither furniture nor covered by another class follow the general residual entry in the division at 32.99.99. First decide whether what you produce is genuinely a piece of furniture.
I make bespoke small cabinets and also just their individual components — one code or two?
Two entries, if you also sell components separately. The assembled cabinet not classified elsewhere stays here; parts and accessories sold loose follow 31.00.36. What matters is whether the finished piece or an unassembled component leaves your workshop.