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
- 31.00.34Fabbricazione di divani, divani letto e poltrone
Description
- manufacture of sofas, sofa beds and sofa sets
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 upholstered sofas and sofa beds for home furnishings — which ATECO code applies?
This one. The manufacture of sofas, sofa beds and armchairs has its own entry at 31.00.34. It is kept separate from rigid seats, which fall under the general entry 31.00.33, and from storage furniture for the home interior.
I make sofa beds — do I classify the internal mattress here or separately?
The sofa bed stays here; the mattress as a stand-alone product has its own dedicated code at 31.00.35. If you sell only the complete sofa bed, 31.00.34 is sufficient; if you also produce loose mattresses, add the mattress entry.
I make upholstered recliner armchairs and rigid wooden chairs — one code or two?
Two entries. Upholstered armchairs and sofas remain here; rigid chairs and seats follow the general entry 31.00.33. The dividing line is between upholstered products and rigid seating — if you regularly produce both, keep both codes.
I re-upholster and refurbish customers' old sofas without building them from scratch — is this the right code?
No, that falls under a different entry. This code applies only if you build the sofa from scratch; re-covering, re-padding and refurbishing sofas that belong to someone else is a finishing service classified under 31.00.37. The distinction is between manufacturing the upholstered product and finishing an existing one.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.09.30— Fabbricazione di poltrone e divani(corrispondenza diretta)