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
- 31.00.20Fabbricazione di mobili da cucina
Description
- manufacture of kitchen 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 fitted kitchens as a joiner — this code or the domestic furniture one?
This one, if your product is kitchen furniture. The manufacture of kitchen furniture has its own dedicated code at 31.00.20, separate from the rest of domestic furniture. Other home furniture — such as wardrobes and living-room units — falls under 31.00.31.
I make kitchens and also walk-in wardrobes in the same workshop — one code or two?
Two separate codes. Kitchens stay here; walk-in wardrobes and other interior furniture fall under 31.00.31. If both activities are ongoing, register both codes.
I make professional kitchens and catering equipment for restaurants — here or under shop/restaurant furniture?
Usually under shop and restaurant furniture. When you make kitchen worktops, fitting furniture and professional kitchen units for a catering establishment, the reference is 31.00.13; this code is for domestic kitchen furniture as a product. What matters is whether the kitchen furnishes a home or a food-service business.
I sell only door fronts and drawer fronts to other cabinet makers, not assembled kitchens — which code do I use?
The components code, not this one. Door fronts, drawer fronts, knobs and handles sold as components follow 31.00.36; this code is for the complete assembled kitchen. The distinction is whether you sell the individual part or the finished piece of furniture.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.02.00— Fabbricazione di mobili per cucina(corrispondenza diretta)