ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.34— Fabbricazione di divani, divani letto e poltrone(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
- 31.09.30Fabbricazione di poltrone e divani
Frequently asked questions
I make upholstered sofas and sofa beds for home furnishings — which ATECO code applies?
This one. The manufacture of sofas, sofa beds and armchairs has its own entry at 31.00.34. It is kept separate from rigid seats, which fall under the general entry 31.00.33, and from storage furniture for the home interior.
I make sofa beds — do I classify the internal mattress here or separately?
The sofa bed stays here; the mattress as a stand-alone product has its own dedicated code at 31.00.35. If you sell only the complete sofa bed, 31.00.34 is sufficient; if you also produce loose mattresses, add the mattress entry.
I make upholstered recliner armchairs and rigid wooden chairs — one code or two?
Two entries. Upholstered armchairs and sofas remain here; rigid chairs and seats follow the general entry 31.00.33. The dividing line is between upholstered products and rigid seating — if you regularly produce both, keep both codes.
I re-upholster and refurbish customers' old sofas without building them from scratch — is this the right code?
No, that falls under a different entry. This code applies only if you build the sofa from scratch; re-covering, re-padding and refurbishing sofas that belong to someone else is a finishing service classified under 31.00.37. The distinction is between manufacturing the upholstered product and finishing an existing one.