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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 77Attività di noleggio e leasing operativo
- 77.5Attività di servizi di intermediazione per il noleggio e il leasing operativo di beni materiali e beni immateriali non finanziari
- 77.51.00Attività di servizi di intermediazione per il noleggio e il leasing operativo di automobili, autocaravan e rimorchi
Description
- intermediation service activities for the rental of cars, motorhomes, and caravans
- intermediation service activities for the rental and leasing of light motor vehicles
- intermediation service activities for the rental and leasing of heavy motor vehicles
Exclusion notes
Excluded from division 77:
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Excluded from class 77.51:
- rental of light motor vehicles, see 77.11
- rental of heavy motor vehicles (e.g. motorhomes), see 77.12
- rental of caravans, see 77.39
Frequently asked questions
I act as an online intermediary for car rental but the vehicles are not mine: which ATECO code do I use?
77.51.00. Acting as an intermediary for the rental and operational leasing of cars, motorhomes, and trailers without owning the vehicles falls here. If instead the vehicles are yours and you rent them out directly, the activity is 77.11.00.
A comparison and booking platform for vehicle rental: 77.51.00 or direct rental?
Usually 77.51.00, because you connect the customer with the rental company without owning the fleet yourself. For intermediation involving other tangible and non-financial intangible goods other than vehicles, there is the sister code 77.52.00.
Car rental intermediary vs. a travel agency that also books cars: does the ATECO code change?
Yes. If you broker only vehicle rentals you are under 77.51.00, while an agency that organises and books complete trips falls under 79.11.00. What matters is whether the object is the vehicle alone or an entire travel package.