ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 96.22.01— Servizi di manicure e pedicure(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 96.0ALTRE ATTIVITÀ DI SERVIZI PER LA PERSONA
- 96.02Servizi dei parrucchieri e di altri trattamenti estetici
- 96.02.0Servizi degli acconciatori, manicure, pedicure e trattamenti estetici
- 96.02.03Servizi di manicure e pedicure
Frequently asked questions
Do nail artists and beauty pedicurists use 96.22.01?
Yes, if the activity is manicure, pedicure, nail extensions or nail care. If the service is podiatric or medical foot care, the database points to 86.99.09.
What if I also offer facial treatments and hair removal in the same premises?
For manicure and pedicure the reference remains 96.22.01. If the predominant service is a broader aesthetic treatment — such as hair removal, tanning, facial massage or permanent make-up — compare with 96.22.09.
Mobile nail services: I work as a nail artist travelling to clients' homes — is it still 96.22.01?
Yes, the code follows the service you perform, not whether you have fixed premises or travel to clients. Manicure, pedicure and nail extensions remain 96.22.01. If you merely book appointments for other nail artists through a platform, that would instead be 96.40.00.