Tax Democracy

ATECO code 96.09.09

Other personal service activities n.e.c.

ALTRE ATTIVITÀ DI SERVIZI PER LA PERSONA N.C.A.

ATECO code96.09.09

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 96.99.99Tutte le altre attività varie di servizi alla persona n.c.a.(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • SALTRE ATTIVITÀ DI SERVIZI
  • 96.0ALTRE ATTIVITÀ DI SERVIZI PER LA PERSONA
  • 96.09.0Attività di servizi per la persona n.c.a.
  • 96.09.09Altre attività di servizi per la persona n.c.a.

Frequently asked questions

Do astrologers, genealogists, or photo-booth operators use 96.99.99?
Yes, if the activity has no more specific code. The category mentions astrologers, spiritualists, genealogical services, shoe-shiners, porters, parking attendants, coin-operated personal-service machines, and photo booths.
Do shiatsu practitioners, freelance cooks, or lifeguards fall under 96.99.99?
No, these are excluded. For techniques such as shiatsu see 86.99.01; for cooks or waiters at restaurants see 56.11.11; for beach supervision see 84.25.00.
I do housesitting — looking after homes and plants while owners are on holiday. Is that 96.99.99 or domestic services?
Yes, caring for and watching over someone else's home falls within the residual personal services of 96.99.99. It differs from domestic services provided to the family who lives there, which instead fall under 96.91.00. Here you are looking after the property while the owners are away, not cleaning or caring for them on a daily basis.

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