Flat warts, or verrucae planae, are a common cutaneous infection, which tends to be multiple and grouped. They are more often found on sunexposed areas such as the face, neck, and extremities, and sometimes develop at the sites of skin trauma. The author reports on a case of flat warts which developed on the Q-switched laser tattoo removal site. Histologic findings confirmed the diagnosis of verruca plana. The author suggests that activation of the human papillomavirus should be included in the possible complications of the laser-assisted tattoo removal procedure.