ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 95.24.09— Altre attività di riparazione e manutenzione di mobili e di oggetti di arredamento per la casa(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
- SALTRE ATTIVITÀ DI SERVIZI
- 95RIPARAZIONE DI COMPUTER E DI BENI PER USO PERSONALE E PER LA CASA
- 95.2RIPARAZIONE DI BENI PER USO PERSONALE E PER LA CASA
- 95.24.0Riparazione di mobili e di oggetti di arredamento; laboratori di tappezzeria
- 95.24.01Riparazione di mobili e di oggetti di arredamento
Frequently asked questions
I re-upholster and re-stuff sofas: is 95.24.01 the right code?
Yes, 95.24.01 is the specific code for re-upholstering, covering, and restuffing upholstered furniture and furnishings, including office pieces. If you repair or refinish furniture without any upholstery work, see 95.24.09.
I assemble furniture at the customer's home: is that 95.24.01 or installation work?
95.24.01 is specifically for re-upholstering padded furniture. If your main activity is installing furnishings or fixtures permanently attached to the building, compare it with 43.32.02.
I restore antique upholstered furniture as period pieces: does 95.24.01 still apply?
It depends on the item. Re-upholstering and restuffing everyday-use furniture remains under 95.24.01. If you are working on a piece considered a cultural heritage asset or an antique, the work is conservation and restoration, so see 91.30.01.