Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.22.0Servizi di cura della bellezza e altri trattamenti di bellezza
- 96.22.09Altri servizi di cura della bellezza e altri trattamenti di bellezza n.c.a.
Description
- beauty treatment activities, e.g.: facial massage, permanent make-up, depilation and tanning
- lash making activities
Exclusion notes
Excluded from class 96.22:
- cosmetic surgery activities performed by medical specialists, see 86.22
- activities of podiatrists, see division 86.99
Frequently asked questions
Do hair removal, tanning beds, lash making and permanent make-up fall under 96.22.09?
Yes, if they are aesthetic beauty treatments. The database cites facial massage, permanent make-up, hair removal, tanning and eyebrow and lash treatments.
If I offer massages, does it become a wellness centre or a health activity?
Permanent make-up and dermopigmentation: do they fall under 96.22.09 or under a tattoo studio?
As an aesthetic treatment, permanent make-up falls under 96.22.09. If the core activity is tattooing and piercing — possibly with henna temporary decorations as well — the correct code becomes 96.99.91. What matters is what you actually offer, not what you call it on your shopfront.
I'm opening a tanning-only centre with sunbeds and UV showers: is it 96.22.09 or a wellness centre?
If you sell tanning as an aesthetic treatment, you fall under 96.22.09. When the premises are organised as a spa or wellness centre — with sauna, steam bath, solarium and non-medical massages — the reference shifts to 96.23.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.02.02— Servizi degli istituti di bellezza(corrispondenza diretta)