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
- 31.00.33Fabbricazione di sedie e sedili
Description
- manufacture of chairs and seats, excluding garden chairs and seats
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 wooden chairs for the home with no specific destination — is this the generic code?
Yes. The manufacture of chairs and seats, excluding garden seating, falls under 31.00.33. It is the code to use when the seat has no specific commercial or collective destination. Garden chairs go instead under 31.00.32.
I make office chairs — do they go here or under the dedicated code?
I make wooden chairs and also upholstered armchairs for the home — does everything go under this generic code?
No. Hard chairs and seats stay here; upholstered armchairs and sofas follow the upholstered products code at 31.00.34. The dividing line is between a hard seat and an upholstered one, even when both are intended for home use.
I make café chairs and ordinary domestic chairs in the same workshop — can I use just this code?
No, café seating has its own code. Chairs for shops, cafés and restaurants follow 31.00.12; this code is for ordinary chairs without a specific commercial destination. If you regularly produce both, use both codes and list the predominant one as your primary.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.09.20— Fabbricazione di sedie e sedili (esclusi quelli per aeromobili, autoveicoli, navi, treni, ufficio e negozi)(rimappatura complessa)