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
- 96.91.00Fornitura di servizi domestici
Exclusion notes
Excluded from class 96.91:
- cleaning of buildings, see 81.21
- home care services for older persons, including live-in care 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
Frequently asked questions
Does a business that provides domestic services to households use 96.91.00?
Yes, if the economic service is providing domestic activities to a household or shared residence. If the household directly employs domestic staff, the comparison is not 96.91.00 but 97.00.90.
Do residential cleaning and cleaning of apartment buildings use the same code?
No, 96.91.00 covers domestic services for individuals or households. For general cleaning of buildings, stairwells or offices, the closest code is 81.21.00.
I run an agency that supplies housekeepers and babysitters to families but I do not manage them directly — is it 96.91.00 or intermediation?
It depends on who actually delivers the service. If your business provides the domestic service to the household, use 96.91.00; if you simply connect households with providers and organise the introductions, that is 96.40.00.
I do housesitting — looking after other people's homes while the owners are away. Does that fall under 96.91.00?
No, looking after someone else's home is not a domestic service for the household that lives there. The database places housesitting among residual personal services, so the reference code is 96.99.99.