ATECO Code Manufacture of Indoor Furniture, Excluding Kitchen Furniture, Chairs, Sofas and Similar Products

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
31.00Fabbricazione di mobili
31.00.3Fabbricazione di altri mobili per la casa
31.00.31Fabbricazione di mobili per arredo interno, esclusi mobili da cucina, sedie, divani e prodotti simili

Description

manufacture of furniture for bedrooms, living rooms, etc.
manufacture of beds, including wrought-iron beds
manufacture of walk-in wardrobes

Exclusion notes

manufacture of outdoor furniture, see 31.00.32
manufacture of chairs and seats, see 31.00.33
manufacture of sofas, sofa beds and sofa sets, see 31.00.34
manufacture of mattresses, see 31.00.35
manufacture of other various furniture n.e.c., see 31.00.39

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 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.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

31.09.10— Fabbricazione di mobili per arredo domestico(unito da più codici)

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Manufacture of indoor furniture, excluding kitchen furniture, chairs, sofas and similar products