ATECO Codes – Other Personal Service Activities
Division 96 covers services provided directly to individuals: hairdressers and barbers (96.21), beauty therapists and beauty salons (96.22), wellness centres and spas (96.23), laundries and dry-cleaners (96.10), as well as tattooists, piercers, and other personal care activities n.e.c. These are mostly craft trades, requiring registration with the Chamber of Commerce and with the INPS Craftsmen's Management scheme. Under the flat-rate regime almost all these codes apply a 67% profitability coefficient.
- ATECO 2025 codes
- 25
- Flat-rate eligible
- 25 of 25
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
96.10.11Washing and cleaning of textile products by industrial laundries serving industries, hospitals and similar facilitiesFlat-rate67%96.10.12Washing and cleaning of textile products by industrial laundries serving restaurants, hotels and other accommodation servicesFlat-rate67%96.10.21Washing and cleaning of textile and fur products by traditional laundries and dry-cleanersFlat-rate67%96.10.22Washing and cleaning of textile and fur products by self-service laundriesFlat-rate67%96.21.00Hairdressing and barbershop servicesFlat-rate67%96.22.01Manicure and pedicure servicesFlat-rate67%96.22.09Other beauty care and beauty treatment services n.e.c.Flat-rate67%96.23.10Thermal spa servicesFlat-rate67%96.23.91Salt therapyFlat-rate67%96.23.99Other wellness centre, sauna and steam bath services n.e.c.Flat-rate67%96.30.01Funeral home servicesFlat-rate67%96.30.02Burial servicesFlat-rate67%96.30.09Funeral and related activities n.e.c.Flat-rate67%96.40.00Intermediation services for personal servicesFlat-rate67%96.91.00Provision of domestic servicesFlat-rate67%96.99.11Pet boarding and kennelling servicesFlat-rate67%96.99.12Pet grooming servicesFlat-rate67%96.99.13Pet training servicesFlat-rate67%96.99.14Operation of animal sheltersFlat-rate67%96.99.19Pet care services n.e.c.Flat-rate67%96.99.91Tattoo and piercing studio activitiesFlat-rate67%96.99.92Dating and similar social event servicesFlat-rate67%96.99.93Party and event planning servicesFlat-rate67%96.99.94Image consulting servicesFlat-rate67%96.99.99All other miscellaneous personal service activities n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for ATECO codes 96 under the flat-rate regime?
For personal service activities in division 96 the profitability coefficient is 67%. This means taxable income equals 67% of receipts, while the remaining 33% is recognised as a flat-rate expense with no obligation to document it. The 5% substitute tax (for the first five years if you meet the new-activity requirements) or 15% thereafter, plus INPS contributions, is applied to that income. You can use the tax calculator based on the turnover you expect.
Should hairdressers and beauty therapists register with the Craftsmen's Management or Separate Management scheme?
Hairdressers, barbers, and beauty therapists are classified as craftsmen and pay contributions to the INPS Craftsmen's and Traders' Management scheme. Fixed contributions on the minimum income threshold are due (around €4,500 per year in 2025) regardless of income, plus 24% on the portion of income above the threshold. Anyone starting a new activity under the flat-rate scheme can request a 35% reduction on contributions. Separate Management applies to self-employed professionals without a pension fund, not to these craft trades.
Do I need a qualification to open a VAT number as a beauty therapist or hairdresser?
Yes. A professional qualification is mandatory for beauty therapists and hairdressers: it is obtained through a regional qualification course and a practical examination, or through an apprenticeship and years of qualified work followed by a theoretical course. Each premises must have a technical director who holds the relevant qualification. For activities such as self-service laundries or some wellness services no specific enabling qualification is required, but municipal authorisations and hygiene and health requirements still apply.