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
- 96.9Altre attività di servizi alla persona
- 96.99Altre attività di servizi alla persona n.c.a.
- 96.99.9Altre attività varie di servizi alla persona n.c.a.
- 96.99.91Attività di studi di tatuaggi e piercing
Description
- activities of tattooing and piercing studios
- tattoo artist activities, using biological substances (e.g. henna) for temporary decoration
Exclusion notes
Excluded from class 96.99:
- activities of farriers, see 01.62
- veterinary activities, see 75.00
- home cleaning activities, see 81.21
- organisation of conferences and congresses, see 82.30
- organisation of business and trade shows, see 82.30
- organisation of conventions and company events, see 82.30
- organisation of farmers' markets and craft fairs, see 82.30
- activities of beach supervisors, i.e. lifeguards, see 84.25
- yoga or pilates instruction, see 85.51
- vocational and career related counselling activities, see 85.69
- educational guidance counselling activities, see 85.69
- provision of alternative therapeutic services (e.g. homeopathy, chiropractic treatments, osteopathy, crystal therapy, iridology, kinesiology and radionics), see 86.96
- activities of healers, see 86.96
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- applied kinesiology, see 86.99
- residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse, see 87.20
- homecare services for older persons, including live-in care services, see 88.10
- social work activities without accommodation for older persons or persons with disabilities including counselling services, see 88.10
- day-care activities for children provided in private homes or day-care centres, see 88.91
- after-school care services, see 88.91
- other social work activities without accommodation n.e.c., including counselling services, see 88.99
- operation of coin-operated gambling machines, see 92.00
- operation of coin-operated washing machines, see 96.10
- provision of domestic personal service activities, see 96.91
Frequently asked questions
Does a tattoo and piercing studio use 96.99.91?
Yes, if the activity involves tattooing, piercing, or temporary body decoration such as henna. If you also offer permanent make-up or broader beauty treatments, compare with 96.22.09.
Does medical piercing or cosmetic surgery fall under this code?
No, 96.99.91 covers tattoo and piercing studios as personal services. When the activity is medical or surgical in nature, the relevant comparison shifts to health-sector codes, for example 86.22.01.
My tattoo studio also offers permanent make-up and dermopigmentation — do I need a separate code?
Tattooing, piercing, and temporary henna decoration fall under 96.99.91. Permanent make-up and dermopigmentation are treated as aesthetic treatments, so that branch should be compared with 96.22.09 and may appear as a secondary activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.09.02— Attività di tatuaggio e piercing(corrispondenza diretta)