C-31 ATECO Code Manufacture of Furniture
Division 31 covers the manufacture of furniture: kitchens, sofas and armchairs, chairs, office and retail fixtures, garden furniture. It includes both industrial production and the work of carpenters and small craft workshops. For those who register a VAT number in this sector, the profitability coefficient in the flat-rate regime is 67%, and social security enrolment is almost always with the INPS artisans' scheme.
- ATECO 2025 codes
- 14
- Flat-rate eligible
- 14 of 14
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
31.00.11Manufacture of acoustic comfort modules for shops, offices and other public spacesFlat-rate67%31.00.12Manufacture of chairs and armchairs for shopsFlat-rate67%31.00.13Manufacture of other furniture for shopsFlat-rate67%31.00.14Manufacture of chairs and armchairs for offices and other public spacesFlat-rate67%31.00.15Manufacture of other furniture for offices and other public spacesFlat-rate67%31.00.20Manufacture of kitchen furnitureFlat-rate67%31.00.31Manufacture of indoor furniture, excluding kitchen furniture, chairs, sofas and similar productsFlat-rate67%31.00.32Manufacture of outdoor furnitureFlat-rate67%31.00.33Manufacture of chairs and seatsFlat-rate67%31.00.34Manufacture of sofas, sofa beds and armchairsFlat-rate67%31.00.35Manufacture of mattressesFlat-rate67%31.00.36Manufacture of parts and accessories of furnitureFlat-rate67%31.00.37Finishing of furnitureFlat-rate67%31.00.39Manufacture of other furniture n.e.c.Flat-rate67%
Frequently asked questions
Can a carpenter who manufactures furniture register a VAT number under the flat-rate tax regime?
Yes, provided revenue stays within €85,000 per year and there are no exclusion conditions (such as a controlling stake in a limited company or employment income above €30,000). Taxable income is calculated by applying the 67% coefficient to receipts, and on that base you pay the 15% substitute tax (5% for the first five years of a new activity). You can estimate your tax burden with our tax calculator.
What is the profitability coefficient for furniture manufacture?
For division 31 codes the coefficient is 67%, the rate set for manufacturing and industrial activities. On €40,000 of revenue the taxable income is therefore €26,800, before deducting social security contributions paid. The remaining 33% is treated as a flat-rate cost allowance and does not need to be documented with expense invoices.
What INPS contributions does a craft furniture maker pay?
Anyone who makes furniture independently registers with the craft enterprise register and falls under the INPS artisans' scheme. In 2025 the fixed contributions on the minimum threshold amount to around €4,460 per year, payable even with low revenue, plus 24% on the portion of income exceeding the threshold. Under the flat-rate regime you can apply for a 35% reduction, and those starting a new craft activity are entitled to a further 50% cut for the first three years.