ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.33— Fabbricazione di sedie e sedili(rimappatura complessa)
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
- 31.09.20Fabbricazione di sedie e sedili (esclusi quelli per aeromobili, autoveicoli, navi, treni, ufficio e negozi)
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.