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
- 31.00.35Fabbricazione di materassi
Description
- manufacture of mattresses:
- manufacture of mattresses of uncovered cellular rubber
- manufacture of mattresses of uncovered cellular plastic
- manufacture of upholstered sprung mattresses
- manufacture of wool mattresses
- manufacture of mattress supports, e.g.:
- mattress metal supports
- mattress support wooden slats
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 spring and foam mattresses, plus slatted bases and bed frames — does it all go under this code?
Yes. Padded spring mattresses, cellular rubber or plastic mattresses (uncoated), wool mattresses, and supports such as metal spring bases and wooden slats all fall under 31.00.35. The bed as a furniture item, however, belongs to home interior furniture 31.00.31.
I make mattresses and also sofa beds — do I need a different code?
Yes, they are two separate entries. The mattress as a product belongs here; the complete sofa bed is classified under 31.00.34. If you sell loose mattresses as well as upholstered sofa beds, keep both codes.
I make mattresses and also toppers, mattress protectors and quilted fabric covers — does it all go under this code?
The mattress stays here; toppers, mattress protectors and finished textile coverings instead follow the textile furnishing entry at 13.92.20. The mattress entry covers the padded core itself, not bedding textiles sold separately.
I sell slatted bases and bed bases, but also complete wooden beds — does it all belong here?
No. Metal spring bases and slats as mattress supports remain under this entry; the bed as a piece of furniture — whether in wood or wrought iron — follows the home interior furniture entry 31.00.31. The distinction is between the mattress support and the bed frame as furniture.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.03.00— Fabbricazione di materassi(corrispondenza diretta)