ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 96.99.91— Attività di studi di tatuaggi e piercing(corrispondenza diretta)
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
- SALTRE ATTIVITÀ DI SERVIZI
- 96.0ALTRE ATTIVITÀ DI SERVIZI PER LA PERSONA
- 96.09.0Attività di servizi per la persona n.c.a.
- 96.09.02Attività di tatuaggio e piercing
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.