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
- 31.00.32Fabbricazione di mobili per arredo esterno
Description
- manufacture of furniture for gardens
- manufacture of garden chairs and seats
- manufacture of wrought-iron garden chairs and seats
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 garden furniture and outdoor seating, including wrought-iron pieces — which ATECO code?
This one. Garden furniture, outdoor chairs and seats, including those in wrought iron, fall under 31.00.32. The same product designed for indoor use shifts to domestic furniture at 31.00.31.
I make garden chairs — do they go here or under the generic seating code?
Usually here. Garden chairs and seats remain under outdoor furniture; the generic seating code at 31.00.33 expressly excludes garden seating. The outdoor destination is what determines the code.
I make sun loungers and garden recliners — do they go here or under indoor furniture?
Here. Sun loungers, recliners and furniture designed for outdoor use follow the outdoor furniture category; the same product designed for indoor use goes instead under indoor furniture at 31.00.31. The intended outdoor use of the furniture determines the code.
I sell garden furniture with removable cushions that I sew myself — does the textile component go with the furniture?
No, the textile component has its own code. Outdoor furniture and seating stay here; cushions, covers and furnishing textiles that you make yourself follow 13.92.20. If both activities are ongoing, use both codes and list the predominant one as your primary.