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
- 31.00.14Fabbricazione di sedie e poltrone per uffici e altri spazi per collettività
Description
- manufacture of chairs and seats for offices and public premises
- manufacture of chairs and seats for theatres, cinemas, etc.
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 office chairs and fixed seating for cinemas and theatres — which ATECO code?
This one. Chairs and seats for offices and public venues, and fixed seating for theatres and cinemas, fall under 31.00.14. The collective or public destination of the seating is what distinguishes it from shop seating, which goes under 31.00.12.
I make office seating and also ordinary domestic chairs — do I need a second code?
Yes. Office and collective-space seating stays here; ordinary chairs and seats without a specific destination fall under the generic code 31.00.33. They are two distinct categories even when the products look similar.
I make fixed seating for auditoriums and conference halls as well as the room's lecterns and desks — one code?
No, two codes. Fixed seating and chairs for public venues, theatres and conference halls stay here; lecterns, desks and non-seating furniture for the same spaces follow the office and collective-space furniture code at 31.00.15. Only seating belongs here.
My seats are for a shop's waiting area, not an office — should I switch codes?
Yes. Chairs and armchairs for shops, cafés, hotels and restaurants follow code 31.00.12; this code is for seating in offices, public venues, theatres and cinemas. The destination determines the code, not the form of the seat.