Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.99.0Altre attività per la salute umana n.c.a.
- 86.99.01Tecniche di trattamento del corpo
Description
- shiatsu, Thai massage, watsu, tui na, qigong
Exclusion notes
- activities of osteopaths, see 86.96.09
- applied kinesiology, see 86.99.09
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.99:
- production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
- non-medical laboratory testing, see 71.20
- testing activities in the field of food hygiene, see 71.20
- hospital activities, see 86.10
- medical and dental practice activities, see 86.2
- diagnostic imaging services and medical laboratory activities, see 86.91
- activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists, except medical doctors), see 86.93
- nursing and midwifery activities, see 86.94
- physiotherapy activities, see 86.95
- activities of medical massage therapists, see 86.95
- activities of osteopaths, see 86.96
- residential nursing care facilities, see 87.10
- activities of massage salons for non-medical massage, see 96.23
Frequently asked questions
Shiatsu practitioner with a VAT number: is ATECO code 86.99.01 correct?
Yes. This category covers shiatsu, Thai massage, watsu, tui na, and qigong. It is the reference code for manual body treatment techniques carried out for wellness purposes.
I practice both shiatsu and osteopathy: 86.99.01 or complementary medicine?
These are two separate categories. Shiatsu falls under 86.99.01; osteopathy is excluded here and belongs to complementary and alternative medicine 86.96.09. If you practise both, choose the code for your predominant activity.
Body technique or applied kinesiology: where is the boundary with 86.99.01?
Shiatsu and related techniques fall under 86.99.01. Specialised kinesiology is excluded and belongs to other miscellaneous health activities, 86.99.09.