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
- 31.00.36Fabbricazione di parti e accessori di mobili
Description
- manufacture of furniture parts and accessories, e.g. furniture doors and drawer fronts, furniture knobs and handles
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 only door panels, drawer fronts, knobs and handles for furniture — which ATECO code applies?
This one. The manufacture of furniture parts and accessories — such as door panels, drawer fronts, knobs and handles — falls under 31.00.36. This applies when you produce components destined for other furniture makers; if you assemble the finished piece yourself, use the relevant product entry, for example home interior furniture 31.00.31.
I make kitchen cabinet fronts — do they go here or under the kitchen furniture code?
Here, if you sell the fronts as separate components. Entry 31.00.36 covers furniture parts regardless of their intended use; the complete kitchen unit belongs instead under 31.00.20. What matters is whether you are shipping a component or an assembled piece.
I make legs, feet and furniture frames that I sell to other furniture manufacturers — does this fall under this entry?
Yes. Legs, feet, frames and other furniture components sold to assemblers follow this parts-and-accessories entry. When you assemble the finished piece yourself, use the relevant product entry, for example home interior furniture 31.00.31.
I make raw door panels but deliver them pre-painted — does the painting stay with the parts entry or is it a separate code?
If you paint your own components before selling them, everything stays under this entry, because the finishing is part of making the component. Lacquering or painting furniture and parts as a service for third parties follows 31.00.37. The key question is whether you are finishing your own piece or a customer's.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.09.40— Fabbricazione di parti e accessori di mobili(corrispondenza diretta)