Division 31: Manufacture of furniture

Section C, Manufacturing. 14 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 31Manufacture of furniture

    This division includes the manufacture of furniture and parts thereof, except of sheets and slabs of glass, stone, concrete or similar material as parts of furniture.

    The processes used in the manufacture of furniture are standard methods of forming materials and assembling components, including cutting, moulding and laminating. The design of the article, for both aesthetic and functional qualities, is an important aspect of the production process.

    Some of the processes used in furniture manufacturing are similar to processes that are used in other segments of manufacturing; for example, cutting and assembly occurs in the production of wood trusses that are classified in division 16 (Manufacture of wood and wood products).

    However, the multiple processes distinguish wood furniture manufacturing from wood product manufacturing.

    Similarly, metal furniture manufacturing uses techniques that are also employed in the manufacture of roll-formed products classified in division 25 (Manufacture of fabricated metal products).

    The molding process for plastic furniture is similar to the molding of other plastic products. However, the manufacture of plastic furniture tends to be a specialised activity.

  2. 31.0Manufacture of furniture
  3. 31.00Manufacture of furniture
    ISTAT explanatory notes ›

    This class includes the manufacture of furniture of material, for any place and for various purposes. It also includes the manufacture of parts of furniture, except of sheets and slabs (whether or not cut to shape) of glass (including mirrors), marble or other stone, concrete or similar material.

    Excludes

    • manufacture of pillows, pouffes, cushions, quilts and eiderdowns, see 13.9213.92
    • manufacture of wooden mouldings which are not recognisable as integral parts of furniture, see 16.116.1
    • manufacture of builders' carpentry and joinery, see 16.2316.23
    • manufacture of inflatable rubber mattresses, see 22.1222.12
    • manufacture of rubber waterbed mattresses, see 22.1222.12
    • manufacture of sheets and slabs (whether or not cut to shape) of ceramics, concrete and stone, see 23.42, 23.66, 23.7023.4223.6623.70
    • manufacture of light fittings or lamps, see 27.4027.40
    • manufacture of blackboards, see 28.2328.23
    • manufacture of car seats, see 29.3229.32
    • manufacture of baby seat for cars, see 29.3229.32
    • manufacture of civilian ship seats, see 30.1130.11
    • manufacture of military ships and vessel seats, see 30.1330.13
    • manufacture of railway car seats, see 30.2030.20
    • manufacture of aircraft seats, see 30.31, 30.3230.3130.32
    • manufacture of medical, surgical, dental or veterinary furniture, see 32.5032.50
    • installation of modular furniture attachment, partition installation, laboratory equipment furniture installation at construction site, see 43.3243.32
    • installation of built-in components for shop furniture, see 43.3243.32
    • reupholstering, refinishing and repairing of furniture, see 95.2495.24
  4. 31.00.1Manufacture of furniture for shops, offices and other similar places
  5. 31.00.11Manufacture of acoustic absorbing furniture for shops, offices and other similar places
    From ATECO 2022: 31.01.21 Fabbricazione di altri mobili metallici per ufficio e negozi (in part) · 31.01.22 Fabbricazione di altri mobili non metallici per ufficio e negozi (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of sound absorbing elements, including wall panels
    • manufacture of phone booths
    • manufacture of modular acoustic partitions, boxes and booths for offices
    • manufacture of modular lounges and meeting areas with high acoustic privacy
  6. 31.00.12Manufacture of chairs and seats for shops
    From ATECO 2022: 31.01.10 Fabbricazione di sedie e poltrone per ufficio e negozi (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of chairs and seats for shops
    • manufacture of chairs and seats for workrooms, hotels, restaurants
    • manufacture of laboratory benches, stools, and other laboratory seating
  7. 31.00.13Manufacture of furniture for shops other than chairs and seats
    From ATECO 2022: 31.01.21 Fabbricazione di altri mobili metallici per ufficio e negozi (in part) · 31.01.22 Fabbricazione di altri mobili non metallici per ufficio e negozi (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of special furniture for shops: counters, display cases, shelves, etc.
    • manufacture of furniture for restaurants
    • manufacture of laboratory furniture (e.g. cabinets and tables)

    Also includes

    • manufacture of catering carts
    • manufacture of built-in components for shop furniture
  8. 31.00.14Manufacture of chairs and seats for offices and other similar places
    From ATECO 2022: 31.01.10 Fabbricazione di sedie e poltrone per ufficio e negozi (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of chairs and seats for offices and public premises
    • manufacture of chairs and seats for theatres, cinemas, etc.
  9. 31.00.15Manufacture of furniture for offices and other similar places other than chairs and seats
    From ATECO 2022: 31.01.21 Fabbricazione di altri mobili metallici per ufficio e negozi (in part) · 31.01.22 Fabbricazione di altri mobili non metallici per ufficio e negozi (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of office furniture
    • manufacture of furniture for churches
    • manufacture of furniture for schools
    • manufacture of furniture for railway coaches, ships and boats
  10. 31.00.2Manufacture of kitchen furniture
  11. 31.00.20Manufacture of kitchen furniture
    From ATECO 2022: 31.02.00 Fabbricazione di mobili per cucina (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of kitchen furniture
  12. 31.00.3Manufacture of other home furniture
  13. 31.00.31Manufacture of home furniture, excluding kitchen furniture, chairs, sofas and similar products
    From ATECO 2022: 23.42.00 Fabbricazione di articoli sanitari in ceramica (in part) · 25.99.30 Fabbricazione di oggetti in ferro, in rame ed altri metalli (in part) · 31.09.10 Fabbricazione di mobili per arredo domestico (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of furniture for bedrooms, living rooms, etc.
    • manufacture of beds, including wrought-iron beds

    Also includes

    • manufacture of walk-in wardrobes

    Excludes

    • manufacture of outdoor furniture, see 31.00.3231.00.32
    • manufacture of chairs and seats, see 31.00.3331.00.33
    • manufacture of sofas, sofa beds and sofa sets, see 31.00.3431.00.34
    • manufacture of mattresses, see 31.00.3531.00.35
    • manufacture of other various furniture n.e.c., see 31.00.3931.00.39
  14. 31.00.32Manufacture of outdoor furniture
    From ATECO 2022: 23.42.00 Fabbricazione di articoli sanitari in ceramica (in part) · 25.99.30 Fabbricazione di oggetti in ferro, in rame ed altri metalli (in part) · 31.09.20 Fabbricazione di sedie e sedili (esclusi quelli per aeromobili, autoveicoli, navi, treni, ufficio e negozi) (in part) · 31.09.90 Fabbricazione di altri mobili (inclusi quelli per arredo esterno) (in part)
    ISTAT explanatory notes ›

    Includes

    • manufacture of furniture for gardens
    • manufacture of garden chairs and seats
    • manufacture of wrought-iron garden chairs and seats
  15. 31.00.33Manufacture of chairs and seats
    From ATECO 2022: 31.09.20 Fabbricazione di sedie e sedili (esclusi quelli per aeromobili, autoveicoli, navi, treni, ufficio e negozi) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of chairs and seats, excluding garden chairs and seats
  16. 31.00.34Manufacture of sofas, sofa beds and sofa sets
    From ATECO 2022: 31.09.30 Fabbricazione di poltrone e divani (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of sofas, sofa beds and sofa sets
  17. 31.00.35Manufacture of mattresses
    From ATECO 2022: 31.03.00 Fabbricazione di materassi (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of mattresses:
      • manufacture of mattresses of uncovered cellular rubber
      • manufacture of mattresses of uncovered cellular plastic
      • manufacture of upholstered sprung mattresses
      • manufacture of wool mattresses
    • manufacture of mattress supports, e.g.:
      • mattress metal supports
      • mattress support wooden slats
  18. 31.00.36Manufacture of furniture parts and accessories
    From ATECO 2022: 31.09.40 Fabbricazione di parti e accessori di mobili (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of furniture parts and accessories, e.g. furniture doors and drawer fronts, furniture knobs and handles
  19. 31.00.37Finishing of furniture
    From ATECO 2022: 31.09.50 Finitura di mobili (all from here)
    ISTAT explanatory notes ›

    Also includes

    • finishing of furniture (e.g. spraying, painting, polishing, upholstering)
  20. 31.00.39Manufacture of other furniture n.e.c.
    From ATECO 2022: 31.09.90 Fabbricazione di altri mobili (inclusi quelli per arredo esterno) (all from here)
    ISTAT explanatory notes ›

    Includes

    • manufacture of cabinets for sewing machines, televisions, etc.

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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