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.
- 96.99.9Altre attività varie di servizi alla persona n.c.a.
- 96.99.99Tutte le altre attività varie di servizi alla persona n.c.a.
Description
- astrological and spiritualists' activities
- genealogical activities
- activities of shoe-shiners, porters, car parkers etc.
- concession operation of coin-operated personal services machines (e.g. photo booths, weighing machines or lockers)
- operation of photo automats for printing photographs from electronic records (e.g. from telephone, memory cards, flash drives)
- housesitting activities
- graphological research services
Exclusion notes
- activities of independent waiters working at table-service (traditional) restaurants, see 56.11.11
- activities of independent chefs working at table-service (traditional) restaurants, see 56.11.11
- activities of beach supervisors, i.e. lifeguards, see 84.25.00
- activities of practitioners in the field of shiatsu, Thai massage, watsu, tui na, qigong, see 86.99.01
- applied kinesiology, see 86.99.09
- provision of domestic personal service activities, see 96.91.00
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
Frequently asked questions
Do astrologers, genealogists, or photo-booth operators use 96.99.99?
Yes, if the activity has no more specific code. The category mentions astrologers, spiritualists, genealogical services, shoe-shiners, porters, parking attendants, coin-operated personal-service machines, and photo booths.
Do shiatsu practitioners, freelance cooks, or lifeguards fall under 96.99.99?
I do housesitting — looking after homes and plants while owners are on holiday. Is that 96.99.99 or domestic services?
Yes, caring for and watching over someone else's home falls within the residual personal services of 96.99.99. It differs from domestic services provided to the family who lives there, which instead fall under 96.91.00. Here you are looking after the property while the owners are away, not cleaning or caring for them on a daily basis.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 96.09.09— Altre attività di servizi per la persona nca(rimappatura complessa)