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
- 96.99Altre attività di servizi alla persona n.c.a.
- 96.99.1Servizi di cura per animali da compagnia
- 96.99.12Servizi di toelettatura per animali da compagnia
Description
- pet grooming
Exclusion notes
Excluded from class 96.99:
- activities of farriers, see 01.62
- veterinary activities, see 75.00
- home cleaning activities, see 81.21
- organisation of conferences and congresses, see 82.30
- organisation of business and trade shows, see 82.30
- organisation of conventions and company events, see 82.30
- organisation of farmers' markets and craft fairs, see 82.30
- activities of beach supervisors, i.e. lifeguards, see 84.25
- yoga or pilates instruction, see 85.51
- vocational and career related counselling activities, see 85.69
- educational guidance counselling activities, see 85.69
- provision of alternative therapeutic services (e.g. homeopathy, chiropractic treatments, osteopathy, crystal therapy, iridology, kinesiology and radionics), see 86.96
- activities of healers, see 86.96
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- applied kinesiology, see 86.99
- residential care activities for persons living with or having a diagnosis of a mental illness or substance abuse, see 87.20
- homecare services for older persons, including live-in care services, see 88.10
- social work activities without accommodation for older persons or persons with disabilities including counselling 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
- other social work activities without accommodation n.e.c., including counselling services, see 88.99
- operation of coin-operated gambling machines, see 92.00
- operation of coin-operated washing machines, see 96.10
- provision of domestic personal service activities, see 96.91
Excluded from category 96.99.1:
- veterinary activities, see 75.00
- vaccination of animals, see 75.00
Frequently asked questions
Does a dog and cat grooming salon use 96.99.12?
Yes, if the service is washing, trimming, coat care or grooming of pets. If you board the animal for hours or days, see 96.99.11.
What if I also sell pet food and accessories in my grooming shop?
The code follows the predominant activity. Grooming is 96.99.12; the sale of animals, pet food or accessories as a standalone activity is compared with 47.76.20.
I run a mobile grooming van that visits clients at home — is it still 96.99.12?
Yes, washing, trimming and coat care remain 96.99.12 even when done at the client's home rather than in a shop. If during the day you also keep animals waiting or care for them for a few hours, that part moves closer to the custody activities of 96.99.11.