ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 31.00.37— Finitura di mobili(corrispondenza diretta)
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
- 31.0FABBRICAZIONE DI MOBILI
- 31.09Fabbricazione di altri mobili
- 31.09.50Finitura di mobili
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.