When the export to the USA begins in 1959, upholstery entirely in leatherette is available - but only on the export cars. Upholstery partly in leather is also available on the US market and these cars get vinyl interior roof before other markets do. From 1968 the export cars to the USA have head rests as factory installed standard equipment, but already in 1965 the front seats were fitted with the guiding sleeves for head rests at the factory to simplify retrofitting (which was often done already by the reseller).

The Estate has, with only one exception (504-215) and one model year (1962) upholstery entirely in leatherette on all markets. One upholstery code for the Estate (508-266) is not listed in the parts catalogue, for some reason. The Estate does not have rearseat center armrest on any market or any model year.

Volvo uses the same upholstery code for upholsteries in different editions. One good example is 424-551 that can be found as red leatherette on the P 130 model years 1967 - 1968. In the Favorit edition this upholstery comes without pockets and pressings on the doors, but the same upholstery code can also be found on the 121 edition with door pockets and pressings and on the 122 S edition for the USA (with head rests). There are more examples, especially among the earlier model years.

From 1965 to 1968 all cars have the rearseat center armrest, except the Estate. The P 130 in Favorit edition also comes with rearseat center armrest. Head rests are available as option from 1965 (fits the new Volvo seat) and becomes standard on the export cars to the USA in 1968 and later on all cars in 1970. Bench type front seat, as shown in the picture above to the right, is found only on the P 120 and then only on model year 1961 with the B16 engine and on cars with the B18 engine (1962 - 1967). On the B18 cars, bench type front seat exist in combination with steering wheel gearshift lever (manual M40RV or automatic BW35) but on the B16 cars bench type front seat is found only in combination with floor gearshift lever. All cars with bench type front seat have upholstery entirely in leatherette (no textile). Front door pockets are new with model year 1961 but are revoked again in 1969 on the P 130 (they remain on the P 220) and are also not found on the P 130 in Favorit edition.

1961: Blue upholstery in export edition (120-161) in combination with blue paint (67)

1961: Leather tan upholstery in export edition (119-160) in combination with grey beige paint (65)

1961: Grey beige upholstery in export edition (121-162) in combination with red paint with grey beige roof (51)

1962: Blue upholstery (405-193) in combination with blue paint (67)

1962: Nougat colored upholstery (404-192) in combination with black paint (19)

1964: Red upholstery (409-236) in combination with white paint (79)

1965: Red upholstery (167-502) in combination with white paint (79)

1967: Leather brown upholstery (425-552) in combination with white paint (79)

1969: Beige upholstery (430-595) in combination with red paint (46)

1970: Blue upholstery (435-637) in combination with blue paint (99)