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ATECO code 31.09.10

Manufacture of furniture for domestic use

FABBRICAZIONE DI MOBILI PER ARREDO DOMESTICO

ATECO code31.09.10

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 31.00.31Fabbricazione di mobili per arredo interno, esclusi mobili da cucina, sedie, divani e prodotti simili(unito da più codici)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • CATTIVITÀ MANIFATTURIERE
  • 31.0FABBRICAZIONE DI MOBILI
  • 31.09Fabbricazione di altri mobili
  • 31.09.10Fabbricazione di mobili per arredo domestico

Frequently asked questions

I make bedroom and living-room furniture, beds and walk-in wardrobes — is this the right code?
Yes. Bedroom and living-room furniture, beds including wrought-iron beds, and walk-in wardrobes all fall under 31.00.31. The category does, however, exclude certain products that have their own code: kitchen furniture is at 31.00.20 and sofas are at 31.00.34.
I make home furniture and also chairs and sofas — can I put everything under this code?
No — this category expressly excludes chairs, sofas, kitchens, mattresses and outdoor furniture. Chairs go under 31.00.33 and sofas under 31.00.34. This code covers storage furniture and beds.
I make indoor furniture but also garden tables and chest drawers for outdoors — does everything go here?
No, outdoor furniture is excluded from this category. Outdoor furniture — even in iron or wood — follows 31.00.32; this code covers furniture for indoor domestic use. If you regularly produce for both settings, use both codes and list the predominant one as your primary.
I build new bespoke furniture but also paint and restore other people's furniture — same code?
No. Manufacturing a new piece of furniture stays here; painting, lacquering or finishing furniture on a subcontract basis is a distinct service under 31.00.37. The distinction is between making the furniture and finishing furniture made by someone else.

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