S
S - ATECO Codes Other Service Activities
Section S brings together three quite distinct worlds: membership organisations (division 94), the repair of computers, phones and household goods (division 95), and personal services such as hairdressers, beauty therapists, tattoo artists and wellness activities (division 96). Most of these activities fall under the flat-rate regime with a profitability coefficient of 67%, and the social security classification varies considerably: INPS artisans' scheme for hairdressers and beauty therapists, separate management for those providing services without a professional register.
- ATECO 2025 codes
- 62
- Flat-rate eligible
- 62 of 62
- Profitability coefficient
- 40–67%
- Prevalent INPS scheme
- Gestione Separata
94.11.00ATECO Code for Activities of Business and Employers Membership Organisations94.12.10ATECO Code for Activities of Professional Orders and Colleges94.12.20ATECO Code for Activities of Professional Associations94.20.00ATECO Code for Activities of Trade Unions94.91.00ATECO Code for Activities of Religious Organisations94.92.00ATECO Code for Activities of Political Organisations94.99.10ATECO Code for Activities of Membership Organisations for the Protection of Citizens' Rights and Interests94.99.20ATECO Code for Activities of Cultural and Recreational Membership Organisations94.99.30ATECO Code for Activities of Patriotic Membership Organisations94.99.40ATECO Code for Activities of Membership Organisations for International Cooperation94.99.50ATECO Code for Activities of Philanthropic Membership Organisations94.99.60ATECO Code for Activities of Membership Organisations for the Promotion and Protection of Animals and the Environment94.99.90ATECO Code for Activities of Other Miscellaneous Membership Organisations N.e.c.95.10.10ATECO Code for Repair and Maintenance of Computers and Peripheral Equipment95.10.21ATECO Code for Repair and Maintenance of Phones and Tablets95.10.29ATECO Code for Repair and Maintenance of Other Communication Equipment95.21.00ATECO Code for Repair and Maintenance of Consumer Electronics95.22.01ATECO Code for Repair and Maintenance of Household Appliances95.22.02ATECO Code for Repair and Maintenance of Home and Garden Articles95.23.00ATECO Code for Repair and Maintenance of Footwear and Leather Goods95.24.01ATECO Code for Upholstery of Furniture and Upholstered Home Furnishings95.24.09ATECO Code for Other Repair and Maintenance of Furniture and Home Furnishings95.25.00ATECO Code for Repair and Maintenance of Watches, Clocks and Jewellery95.29.10ATECO Code for Repair and Tuning of Non-Historical Musical Instruments95.29.21ATECO Code for Repair and Maintenance of Bicycles95.29.22ATECO Code for Repair and Maintenance of Sporting Goods and Camping Equipment95.29.30ATECO Code for Repair and Alteration of Clothing95.29.91ATECO Code Knife Sharpening, Key Cutting and Quick Engraving Services95.29.99ATECO Code Repair and Maintenance of Other Miscellaneous Personal and Household Goods n.e.c.95.31.10ATECO Code Mechanical, Electrical and Electronic Repair and Maintenance of Motor Vehicles95.31.20ATECO Code Repair and Maintenance of Motor Vehicle Bodies95.31.30ATECO Code Repair, Fitting or Replacement of Motor Vehicle Tyres and Inner Tubes95.31.91ATECO Code Motor Vehicle Washing95.31.92ATECO Code Repair and Maintenance of Living Units for Caravans and Motorhomes95.31.99ATECO Code Other Repair and Maintenance of Motor Vehicles n.e.c.95.32.00ATECO Code Repair and Maintenance of Motorcycles95.40.00ATECO Code Intermediation Services for the Repair and Maintenance of Computers, Personal and Household Goods, Motor Vehicles and Motorcycles96.10.11ATECO Code Washing and Dry-Cleaning of Textile Products Supplied by Industrial Laundries for Industries, Hospitals and Similar Facilities96.10.12ATECO Code Washing and Dry-Cleaning of Textile Products Supplied by Industrial Laundries for Restaurants, Hotels and Other Accommodation Services96.10.21ATECO Code Washing and Dry-Cleaning of Textile Products and Furs Supplied by Traditional Laundries and Dry Cleaners96.10.22ATECO Code Washing and Dry-Cleaning of Textile Products and Furs Supplied by Self-Service Laundries96.21.00ATECO Code Hairdressing and Barbershop Services96.22.01ATECO Code Manicure and Pedicure Services96.22.09ATECO Code Other Beauty Care and Beauty Treatment Services n.e.c.96.23.10ATECO Code Thermal Spa Centre Services96.23.91ATECO Code Salt Therapy96.23.99ATECO Code Other Wellness Centre, Sauna and Steam Bath Services n.e.c.96.30.01ATECO Code Funeral Parlour Services96.30.02ATECO Code Burial Services96.30.09ATECO Code Funeral Services and Related Activities n.e.c.96.40.00ATECO Code Intermediation Services for Personal Services96.91.00ATECO Code Provision of Domestic Services96.99.11ATECO Code Pet Boarding and Custody Services96.99.12ATECO Code Pet Grooming Services96.99.13ATECO Code Pet Training Services96.99.14ATECO Code Management of Animal Shelters96.99.19ATECO Code Pet Care Services n.e.c.96.99.91ATECO Code Tattoo and Piercing Studio Activities96.99.92ATECO Code Dating and Similar Event Services96.99.93ATECO Code Party and Ceremony Organisation Services96.99.94ATECO Code Image Consulting Services96.99.99ATECO Code All Other Miscellaneous Personal Service Activities n.e.c.Frequently asked questions
What is the profitability coefficient for personal services in the flat-rate regime?
Almost all activities in section S (hairdressers, beauty therapists, repairs, personal services) carry a profitability coefficient of 67%. This means taxes are calculated on 67% of revenue: the other 33% is treated as a flat-rate cost allowance and does not need to be documented. On that taxable income the 15% substitute tax applies, reduced to 5% for the first five years if you meet the new-business requirements. You can see the effect on your situation with the tax calculator.
Should a hairdresser or beauty therapist enrol in the INPS separate management or the artisans' scheme?
Hairdressers, barbers and beauty therapists enrol in the INPS artisans' and commerciants' scheme, not the separate management. This means fixed contributions on the minimum threshold (around €4,500 per year regardless of income) plus a percentage on income above that threshold. Under the flat-rate regime you can apply for a 35% reduction on artisans' contributions. Those who provide personal services without a professional register and without a craft-business nature typically fall under the separate management, with a rate of around 26%.
Does a cultural or sports association with ATECO code 94 need to register a VAT number?
It depends on what it does. An association that collects only membership fees, donations and non-commercial contributions is not required to register a VAT number. If it sells goods or provides services for payment to members or third parties, from 2025 those transactions become relevant for VAT purposes and registration becomes mandatory. ONLUS organisations remain excluded for now. It is worth checking with an accountant the actual nature of the income before choosing code 94.