Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 95Riparazione e manutenzione di computer, beni per uso personale e per la casa, autoveicoli e motocicli
- 95.3Riparazione e manutenzione di autoveicoli e motocicli
- 95.31Riparazione e manutenzione di autoveicoli
- 95.31.9Lavaggio e altre attività di riparazione e manutenzione di autoveicoli
- 95.31.91Lavaggio di autoveicoli
Description
- washing, polishing etc.
- detailing activities
- activities of self-service car wash
Exclusion notes
Excluded from division 95:
- specialised maintenance and repair of industrial, commercial and similar machinery and equipment not used by households, see division 33
Excluded from class 95.31:
- retreading and rebuilding of tyres, see 22.11
- fitting out services for caravans and motorhomes, see 29.20
- repair of forklifts and agricultural tractors, see 33.12
- towing and road side assistance, see 52.21
- periodic road-safety testing of motor vehicles, see 71.20
Frequently asked questions
Self-service car wash or car detailing: is 95.31.91 correct?
Yes, 95.31.91 covers car washing, polishing, detailing and self-service car washes. If you carry out bodywork repairs, painting or vehicle wrapping, see 95.31.20.
I also wash motorcycles: does it remain 95.31.91?
95.31.91 is for motor vehicles. If your activity mainly involves motorcycles, division 95 uses 95.32.00, which also covers motorcycle washing and polishing.
I sanitise and clean car interiors in addition to exterior washing: is 95.31.91 correct?
Yes, interior cleaning, polishing and detailing fall within the car washing activity covered by 95.31.91, including in self-service format. If you add bodywork touch-ups or painting, that part moves to 95.31.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.20.91— Lavaggio auto(corrispondenza diretta)