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
- 31.00.1Fabbricazione di mobili per negozi, uffici e altri spazi per collettività
- 31.00.13Fabbricazione di altri mobili per negozi
Description
- manufacture of special furniture for shops: counters, display cases, shelves, etc.
- manufacture of furniture for restaurants
- manufacture of laboratory furniture (e.g. cabinets and tables)
- manufacture of catering carts
- manufacture of built-in components for shop furniture
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 counters, display cases and shelving for shops and restaurants — which ATECO code?
This one. Specialised shop furniture such as counters, display cases and shelving, restaurant furniture, laboratory furniture and food-service trolleys all fall under 31.00.13. Bespoke manufacture does not change the code: what matters is that the furniture is destined for a shop or catering establishment.
I fit out shops with my own furniture plus seating — is this the only code I need?
I make food-service trolleys for restaurants — do they go here or under transport equipment?
Here. A food-service trolley is catering furniture and belongs with restaurant and laboratory furniture, even though it has wheels. Push carts such as luggage trolleys or shopping carts — which are used to transport goods rather than to furnish a space — follow the transport equipment code at 30.99.00.
I make bespoke restaurant furniture but also use fabrics for upholstered seating and curtains — do I need an additional code?
Yes, for the textile component. Counters, tables and restaurant furnishings remain here; the making of curtains, cushions and furnishing textiles has its own code at 13.92.20. If both activities are ongoing, use both codes and list the predominant one as your primary.