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
- 31.00.1Fabbricazione di mobili per negozi, uffici e altri spazi per collettività
- 31.00.11Fabbricazione di moduli dedicati al comfort acustico per negozi, uffici e altri spazi per collettività
Description
- manufacture of sound absorbing elements, including wall panels
- manufacture of phone booths
- manufacture of modular acoustic partitions, boxes and booths for offices
- manufacture of modular lounges and meeting areas with high acoustic privacy
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 acoustic booths and soundproofed office pods (phone booths) — which ATECO code?
This one. Indoor telephone booths, modular soundproofed pods and acoustic partitions for offices, sound-absorbing panels, and meeting areas with acoustic privacy all fall under 31.00.11. It is the dedicated category for acoustic comfort products in collective spaces.
I make sound-absorbing panels that also function as partition walls — this code or office furniture?
If the primary function is acoustic insulation, stay here. When you manufacture desks, cabinets and office furniture without a specific acoustic function, the relevant code is office furniture at 31.00.15. What matters is whether the module's purpose is sound absorption.
I sell my acoustic booths fully furnished with armchairs and a side table — does everything go under this code or are the seats classified separately?
The acoustic module stays here for its sound-absorbing function; the armchairs and seating you furnish it with, if you manufacture them yourself, follow the code for office and collective-space seating at 31.00.14. If the seating comes from a third party and you only make the booth, this code alone is sufficient.
I make bespoke sound-absorbing panels for shops and showrooms — this code or the one for shop furniture?
This one, as long as the product serves acoustic comfort. Panels and modules that reduce noise remain here even when destined for a retail environment; counters, display cases and shelving in the same shop follow the commercial furniture code at 31.00.13. The acoustic function determines the code, not the location where the product ends up.