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
- 31.00.37Finitura di mobili
Description
- finishing of furniture (e.g. spraying, painting, polishing, upholstering)
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 lacquer and paint furniture for third parties — this code or the furniture code?
This one, if you provide only the finishing service. Lacquering, painting, polishing and the initial application of covers and padding all fall under 31.00.37. If you build the furniture yourself and then finish it in-house, use the relevant product entry, for example home interior furniture 31.00.31.
I only re-cover and pad armchairs for other businesses — does this go here?
Yes, if it is the first covering during the production stage and you work on a contract basis. Furniture finishing belongs here; the manufacturer who makes the armchair or sofa from scratch uses 31.00.34 instead. The distinction is between providing a service and manufacturing the complete piece.
I restore and refurbish wooden furniture for customers — is this the right entry?
Often yes, when the work consists of finishing the furniture: polishing, re-varnishing, lacquering and re-applying covers and padding all belong here. If you reconstruct or build the piece from scratch, revert to the manufacturing entry, for example home interior furniture 31.00.31. Consider how much of your work is finishing versus fabrication.
I finish raw door panels and fronts sent to me by another workshop — does this go here or under furniture parts?
Here, because you are providing a finishing service on someone else's components. Third-party lacquering and painting follow this entry; the workshop that manufactures the door panels and fronts as components is instead classified under 31.00.36. The distinction is between making the component and finishing the one made by others.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 31.09.50— Finitura di mobili(corrispondenza diretta)