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
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.2Riparazione e manutenzione di beni per uso personale e per la casa
- 95.24.0Riparazione e manutenzione di mobili e di oggetti di arredamento per la casa
- 95.24.01Rivestimento di mobili e oggetti di arredamento per la casa imbottiti
Description
- reupholstering of furniture and home furnishings, including office furniture
- activities of upholstery shops
Exclusion notes
Excluded from division 95:
- specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33
Excluded from class 95.24:
- delivery of furniture, can include unpacking and installation, see 49.41
- disassembly and assembly of furniture as part of removal services, see 49.42
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 95.24.02— Laboratori di tappezzeria(unito da più codici)