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
- 31.00.15Fabbricazione di altri mobili per uffici e altri spazi per collettività
Description
- manufacture of office furniture
- manufacture of furniture for churches
- manufacture of furniture for schools
- manufacture of furniture for railway coaches, ships and boats
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 make desks, cabinets and furniture for schools and churches — is this the right code?
Yes. Furniture for offices, schools and churches, and fit-out furniture for vessels and railway carriages, fall under 31.00.15. Chairs and armchairs for the same environments, however, have a separate code at 31.00.14.
I furnish offices but also private homes — can I use a single code?
No. Office and collective-space furniture belongs here; furniture for bedrooms, living rooms and other domestic environments goes under the interior furnishing code at 31.00.31. The destination — office or home — is what separates the two codes.
I build bespoke furniture for ship cabins and railway carriages — this code or the domestic furniture one?
This one. Furniture for vessels and railway carriages belongs here alongside furniture for offices, schools and churches, because it serves collective or transport spaces. Furniture for private homes — bedrooms and living rooms — follows the domestic code at 31.00.31.
I furnish offices but also make counters and shelving for shops — does everything go here?
No. Office, school and church furniture stays here; counters, display cases and shelving for shops and restaurants follow the commercial furniture code at 31.00.13. If you regularly work across both environments, register both codes and list the predominant one as your primary.