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
- 96.2Servizi di parrucchieri e barbieri, trattamenti di bellezza, centri benessere e attività simili
- 96.21.00Servizi di parrucchieri e barbieri
Description
- hair washing, trimming and cutting, setting, dyeing, tinting, waving, straightening and similar activities
- hairstyling
- shaving and beard trimming
Exclusion notes
Excluded from class 96.21:
- manufacture of wigs, see 32.99
Frequently asked questions
Do haircuts, blow-dries, colouring and beard grooming all fall under 96.21.00?
Does an image consultant who advises on haircuts and overall look use 96.21.00?
Only if they actually carry out hairdressing or barbering services. If they provide advice on appearance, clothing, hairstyling and make-up without running a salon, the relevant code to compare is 96.99.94.
I also sell shampoos, dyes and hair-care products to clients in my salon: do I need a second code?
For cutting, blow-drying and colouring you remain on 96.21.00. The retail sale of cosmetics and hair products — when it becomes a genuine activity rather than the occasional after-service recommendation — is treated as retail trade and should be compared with 47.75.00.
I do hair extensions and lash application in addition to hair services: does it still fall under 96.21.00?
Hair extensions and hairstyling fall under 96.21.00. Work on lashes and eyebrows — such as lash making or lash lamination — is an aesthetic treatment and is better read as 96.22.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.02.01— Servizi dei saloni di barbiere e parrucchiere(corrispondenza diretta)