Makeup artist in Italy: VAT number, ATECO, invoices and costs

A makeup artist who plans to work in Italy should not choose a VAT position by copying an ATECO code from a forum or another artist's invoice. First describe the work that will actually generate revenue: makeup applications for private clients, bridal services, image consulting, fashion or screen work, teaching, product retail or a combination. That factual activity influences classification, business form, social-security position, local requirements and the documents issued to clients.

Quick answer: there is no single automatic ATECO code or tax setup for every makeup artist in Italy. Map services, customers, locations, organisation and expected revenue by activity; then ask a commercialista to document the proposed main and secondary codes, business or professional status, INPS position, local checks and tax-regime comparison before registration.

This English guide is expressly about working in Italy. It is educational, not personalised tax, legal, employment, social-security or licensing advice. It was editorially checked against official sources available on 5 September 2026, but has not received an independent review by a commercialista. Italian national rules, regional and municipal requirements and your actual working arrangement prevail.

Use how to become a makeup artist for skills and career planning, and the certificate versus qualification guide for credential claims and local scope. This page owns the Italian business-registration, ATECO, INPS and invoicing intent. It does not estimate personal earnings, build a price list or provide a contract.

If training is still being planned, keep the administrative budget separate from tuition and products. The guide to choosing a makeup course evaluates curriculum and practical evidence, while the guide to makeup course fees and kit costs helps ring-fence the learning investment. Neither should be presented to an adviser as a substitute for the proposed business activity.

Start with the real economic activity, not a job title

Makeup artist is a useful professional description, but a classification system asks what service is supplied. Applying makeup directly to a client can sit differently from advising on image and colour. Working independently for productions can differ from operating a client-facing studio. Selling cosmetics and delivering regular courses add activities that should be declared rather than hidden inside a broad label.

Write a one-page operating description before the appointment. Include the percentage of first-year revenue expected from each stream, where the service is delivered, who owns the products, whether assistants are used, how bookings and payments are controlled and whether one client supplies most work. Show sample quotations or proposed agreements. A social-media bio does not contain enough information for a defensible classification.

ATECO 2025: codes are candidates to verify, not answers to copy

ATECO is Italy's classification of economic activities. Istat states that ATECO 2025 has been in force since 1 January 2025 and used operationally from 1 April 2025. The explanatory notes provide inclusions and exclusions, but examples are not an exhaustive substitute for classifying a mixed business.

The official notes do not create one subcategory named makeup artist. They describe 96.22.09 as other beauty-care and beauty-treatment services not elsewhere classified and list examples such as facial massage, permanent makeup, depilation, tanning and lash or brow services. They describe 96.99.94 as image-consulting services, including advice on clothing, accessories, hair and makeup. Neither description means that every conventional makeup application or every freelance set job can be assigned automatically.

Ask the adviser to record why each proposed code matches the facts, which code is main, which activities are secondary, how future teaching or retail changes the position and what must be updated when the revenue mix changes. Classification also does not by itself grant a professional qualification, approve premises or settle whether the relationship with a salon or production is truly independent.

Separate ATECO, professional requirements and local permission

These checks answer different questions. ATECO describes an economic activity. A course certificate records whatever learning or assessment its issuer accurately states. Regional or municipal rules can govern professional requirements, premises, hygiene, public access or notifications. A contract and the daily reality determine whether a person is genuinely self-employed rather than simply labelled as such.

Before receiving clients, send the competent SUAP a concrete description: exact services, municipality, fixed or mobile location, home visits, products and equipment, whether the space belongs to a salon and who contracts with the client. Ask the Camera di Commercio and commercialista which registrations and forms follow. Keep written replies with the setup file and recheck them before changing premises or services.

A practical sequence for opening an Italian VAT position

For an individual business or self-employed person, the Agenzia delle Entrate AA9 form covers commencement, changes and cessation for VAT purposes. Registration is only one element of the setup. When a business belongs in the Business Register, Comunicazione Unica can coordinate relevant filings. The correct route depends on the classification and form already chosen with professional advice.

1. Map services, customers, working places, expected revenue and secondary activities.

2. Check local scope, premises and professional requirements with the competent authorities.

3. Compare proposed ATECO codes, business or professional form, INPS position and tax regime with a commercialista.

4. File the VAT commencement and any Business Register, INPS, INAIL or SUAP steps that actually apply.

5. Configure invoicing, document retention, payment reconciliation, privacy, quotations and the tax calendar before the first paid assignment.

Do not assume that holding a Partita IVA automatically makes someone a libero professionista, an artisan enterprise or an independent contractor. Ask for a written setup summary that names the code, form, registrations, social-security scheme, tax regime, annual compliance work and factual changes that would require an update.

Forfettario and ordinary taxation: compare the whole model

The forfettario regime can simplify taxation, but eligibility and suitability are separate questions. At the review date, Law 190/2014 contains an annual revenue or compensation limit of €85,000 among its entry and retention conditions, a €20,000 gross limit for specified staff and collaborator costs, and several exclusion rules. Revenue from multiple activities is considered together. If receipts exceed €100,000, the law provides for loss of the regime during that same year; the exact VAT and transition treatment must be implemented by the adviser.

The commonly discussed 15% substitute-tax rate and reduced 5% rate for qualifying new activities do not describe total cash outflow. They are not applied directly to money left in the bank, and the reduced rate is not automatic. The profitability coefficient, INPS contributions, stamp duty, advance payments and personal eligibility must be modelled from the validated activity and current law. Real kit, travel, studio and assistant costs are not individually deducted in the same way as under an ordinary analytical regime.

Request two cash-flow simulations using the same realistic revenue and cost assumptions. Each should show professional fees, social security, tax, VAT where relevant, balances, advance payments and the month in which cash is due. A lower headline rate can still be a poor operational choice if the assumptions, exclusions or working status are wrong.

INPS: artisan or trader schemes and Gestione Separata are not interchangeable

INPS publishes different rules for artisans and traders and for self-employed professionals registered with Gestione Separata. For 2026, INPS Circular 14 sets €18,808 as the annual minimum income base used to calculate IVS contributions for artisans and traders and publishes the related minimum contributions. Circular 8 publishes the 2026 Gestione Separata rates and income limits. These figures describe schemes; they do not give a makeup artist permission to select the cheaper one.

Ask why the factual activity falls into the proposed scheme, which contributions are fixed or proportional, how partial years work, when payments fall due, how balances and advances interact and whether any relief is genuinely available. Obtain a monthly reserve figure based on your forecast, then update it when revenue, classification or other insurance coverage changes.

Build a complete startup and annual cost map

Opening a VAT number is not the same as funding the business. Even when the tax identifier itself has no separate fee, professional advice, filings, Chamber of Commerce costs where applicable, PEC, digital signature, software, insurance and local compliance can create startup or recurring costs. Then add kit replacement, disposables, hygiene, transport, parking, workspace, assistants, photography, marketing and training.

Revenue is not take-home pay. If €30,000 is collected, the same amount cannot be called earnings before service costs, overhead, social security, tax, advances, non-billable time and a contingency reserve are separated. A strong makeup portfolio and a credible client-acquisition plan support demand, but they do not change the accounting sequence.

Electronic invoices, SdI and client data

Italian electronic invoices are transmitted through the Agenzia delle Entrate Sistema di Interscambio. The Agency explains that, when an invoice is issued to a final consumer, the VAT operator still sends the electronic invoice through SdI and the consumer can access it through the Agency's services. Other retail-document rules can apply to particular transactions, so agree in advance when an invoice is issued and how every payment is documented.

Configure customer details, numbering, dates, service descriptions, VAT nature codes, payment method, transmission receipts and digital retention before accepting the first payment. A private client, company, agency and production can require different identifiers and contractual references. The document description should match the agreed service without exposing unnecessary health or personal information.

• Make the contracting client and invoice recipient explicit before work begins.

• Describe trial, service, travel, assistant, hire, deposit and balance consistently with the agreement and tax treatment.

• Retain the invoice file, SdI outcome, payment evidence and relevant expense documents through a defined process.

• Reconcile appointments, invoices and bank or card receipts instead of reconstructing the month from memory.

Stamp duty can apply to qualifying invoices without VAT

The Agenzia delle Entrate explains its electronic-invoice stamp-duty process and identifies €77.47 as the amount threshold used with the relevant VAT nature codes and exclusions. The electronic file records virtual stamp duty, while the Agency makes lists and payment information available in Fatture e Corrispettivi. Do not add or omit the €2 duty from a generic template: have the nature code, legal basis, recharge to the client and payment calendar configured for the actual regime.

Stamp duty, VAT treatment and withholding are distinct questions. A note copied from another freelancer can be wrong for the transaction, customer or year. Ask the commercialista for approved invoice wording and an example for each common scenario: private client, Italian business, EU or non-EU business if relevant, deposit, final balance and cancellation amount.

Run a weekly and monthly administration routine

A reliable system can be simple. After each assignment, connect the booking, accepted terms, invoice, payment and expenses. Each week reconcile the diary with money received. Each month review missing documents, stamp duty and the adviser’s calendar, move the planned tax and INPS reserve to a dedicated account and update the forecast if the workload or service mix changed.

1. Record the assignment, agreed scope, location, price and payer before delivery.

2. Match every receipt to a transmitted document and an identifiable service.

3. File supplier documents, travel records and contracts under consistent categories.

4. Fund tax and social-security reserves from the personalised projection, not a social-media percentage.

5. Review capacity and service economics quarterly and before peak bridal or production periods.

Checklist to take to a commercialista

• Service list and expected first-year revenue percentage for each activity.

• Workplaces: own studio, client homes, hosted salon, sets, events and online teaching.

• Customer mix: private clients, brides, photographers, agencies, productions, schools and companies.

• Product sales, affiliate income, courses, assistants and collaborations.

• Employment, former employers, pensions, other income, shareholdings and existing social-security cover.

• Revenue forecast and costs for kit, travel, space, marketing, insurance and training.

• Side-by-side cash simulations for eligible regimes including INPS, balances, advances and due dates.

• Approved workflows for invoices, stamp duty, retention, deposits, refunds and payment reconciliation.

Once the administrative foundation is clear, compare the English makeup course library and the complete makeup artist course for their stated curriculum and availability. Training can improve technique and service design, but it does not replace Italian registration, local checks or professional advice.

Frequently asked questions about makeup business setup in Italy

Does every makeup artist in Italy use the same ATECO code?

No. The correct classification depends on the actual main and secondary activities. Client makeup, image consulting, production work, teaching and retail should be described separately and matched to current ATECO notes with a qualified adviser.

Is ATECO 96.22.09 automatically the makeup artist code?

No. Istat describes it as other beauty-care and beauty-treatment services and gives examples, but the notes do not name every conventional makeup scenario. It can be a candidate only after the factual activity, organisation and local rules are examined.

Can an image consultant use ATECO 96.99.94?

Istat states that 96.99.94 includes image advice concerning clothing, accessories, hair and makeup. That does not turn hands-on beauty services into consulting. The real revenue-producing work and any secondary activities must support the classification.

Does a course certificate let me open a makeup business?

A certificate and a VAT registration prove different facts. The document may accurately record training, while applicable regional, municipal and occupational rules determine requirements for the service and premises. Verify both independently.

Is a makeup artist always registered as an artisan?

Not automatically. Business or professional form and the corresponding social-security position follow the work and its organisation. Request a written explanation instead of choosing a scheme solely because its contribution estimate looks lower.

Is the forfettario regime always cheaper?

No. Eligibility, profitability coefficient, real costs, INPS, advance payments, VAT treatment, other income and growth all matter. Compare complete cash-flow simulations with an adviser rather than only the substitute-tax percentage.

Is the 5% substitute-tax rate automatic for a new business?

No. It applies only when all current statutory conditions for a qualifying new activity are met. Prior activity and continuation of another business can matter. The adviser should document the basis before it is used.

Can I select Gestione Separata instead of artisan INPS contributions?

It is not a free price choice. The applicable position follows the activity and working form. Ask which facts lead to the proposed INPS scheme and obtain the fixed, variable and payment-calendar consequences in writing.

Must invoices to private makeup clients be electronic?

When an invoice is issued to a final consumer, the Agenzia delle Entrate explains that the VAT operator transmits it through SdI. Other documentation rules may apply to particular consumer transactions, so configure the workflow for every common service before opening bookings.

When can €2 stamp duty appear on an invoice?

It can apply to qualifying invoices without VAT when relevant operations exceed €77.47, subject to the correct nature codes and exclusions. Do not infer it from invoice value alone; have the tax treatment and electronic field configured professionally.

Can I work inside a salon using my own Partita IVA?

Potentially, but the arrangement must respect local requirements and be genuinely coherent. Contract, independence, diary, tools, payments, invoicing, customer responsibility and insurance should match what happens in practice.

Can I invoice travel and a bridal trial separately?

The quotation can separate agreed components, but their tax and contractual treatment must be correct. Define trial, service, travel, assistant, touch-ups, deposit and balance before acceptance rather than adding unexplained charges afterwards.

Can I sell cosmetics under the same VAT position?

Regular retail, ecommerce and affiliate income can require secondary classifications and commercial obligations. Tell the adviser before launch; do not assume sales are incidental merely because the products are related to makeup.

How much should I reserve for tax and INPS?

There is no reliable universal percentage. Obtain a schedule based on classification, scheme, tax regime, expected revenue, other income, balances and advances. Fund that personalised reserve monthly and revise it when the forecast changes.

Official sources and scope

• Istat — ATECO 2025 documentation and explanatory notes: official structure, interpretation material and English notes.

• Agenzia delle Entrate — AA9 commencement, change and cessation forms: VAT registration documents for individuals and self-employed workers.

• Normattiva — Law 190/2014, current text: statutory forfettario conditions and limits.

• INPS — Circular 14/2026 for artisans and traders and Circular 8/2026 for Gestione Separata.

• Agenzia delle Entrate — electronic invoices for final consumers and stamp duty on electronic invoices.

Editorial review: 5 September 2026. This is an English explanation of an Italy-specific administrative topic, not advice for another country and not a substitute for a commercialista, competent authority or current official instructions. Review the live rules whenever the activity, location, year or working relationship changes.

Connect Italian invoicing to the accepted assignment

Business setup is incomplete without a traceable client agreement; review the Italy-specific makeup quote, deposit and cancellation guide.

Budget for risk and complaint handling

Professional costs need to include cover and retained losses; review liability insurance for makeup artists in Italy.

Separate operating result from public obligations

Before estimating personal net income, use the makeup artist earnings and capacity guide.

Separate business setup from retail pricing

Build service lines and visible calculation rules with the makeup artist price-list method.