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
- 31.00.12Fabbricazione di sedie e poltrone per negozi
Description
- manufacture of chairs and seats for shops
- manufacture of chairs and seats for workrooms, hotels, restaurants
- manufacture of laboratory benches, stools, and other laboratory seating
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 seating and armchairs for cafés, restaurants and hotels — is this the right code or the office-seating one?
This one. Chairs, seats and armchairs for shops, workshops, hotels and restaurants belong here, along with stools and laboratory seating. Seating for offices and public venues such as theatres and cinemas has its own code at 31.00.14.
I make café chairs and also tables and counters for the same venue — is the code the same?
No, they fall under two separate codes. Seating for shops and restaurants stays here; tables, counters, display cases and shelving for shops and restaurants go under 31.00.13. If you make both, use both codes and list the predominant one as your primary.
I make stools and laboratory or workshop seats — do they go here or under the generic seating code?
Here. Workshop and laboratory stools and seats belong with shop and restaurant seating in this category because they have a specific occupational destination. Ordinary domestic chairs without a specific destination go under the generic code 31.00.33.
My armchairs are for the waiting room of a professional practice, not a shop — does the code change?
Yes, in that case it does. Seating for offices, professional practices and collective spaces follows code 31.00.14; this code is for seating intended for shops, cafés, hotels and restaurants. The setting the seat is destined for determines which code applies.