ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.20— Fabbricazione di mobili da cucina(corrispondenza diretta)
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
- 31.0FABBRICAZIONE DI MOBILI
- 31.02.00Fabbricazione di mobili per cucina
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.