ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.35— Fabbricazione di materassi(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 31.0FABBRICAZIONE DI MOBILI
- 31.03.00Fabbricazione di materassi
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.