ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.36— Fabbricazione di parti e accessori di mobili(corrispondenza diretta)
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
- 31.0FABBRICAZIONE DI MOBILI
- 31.09Fabbricazione di altri mobili
- 31.09.40Fabbricazione di parti e accessori di mobili
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.