Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64Attività dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 64.9Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione
- 64.91.00Leasing finanziario
Description
- financial leasing of durable goods (e.g. vehicles)
Exclusion notes
Excluded from division 64:
- activities of promotional institutions for economic development through long-term investments at local, regional and national level provided that they act as the government's arm for the execution of their public policy mandate, see 84.13
Excluded from group 64.9:
- insurance and pension funding activities, see division 65
Excluded from class 64.91:
- operating leasing, according to type of goods leased, see division 77
Frequently asked questions
I lease vehicles under a finance lease with an option to purchase at the end — ATECO code 64.91.00?
Yes. Finance leasing of durable goods such as vehicles falls under 64.91.00, because the contract transfers the risks and rewards of ownership to the lessee. If instead you retain ownership of the asset and rent it out without transferring the risks, you are in the operating rental category, which has different codes depending on the asset.
What is the difference between financial leasing 64.91.00 and factoring 64.92.10?
They are two distinct forms of financing. Code 64.91.00 finances the use of a durable asset through leasing. Code 64.92.10 advances and manages trade receivables — that is, factoring and supply chain finance. The key distinction is what you are financing: an asset or receivables.
I provide leasing only as part of a consumer credit activity — do I stay on 64.91.00?
Only if the service is structured as financial leasing. Consumer credit granted by non-deposit-taking institutions falls instead under 64.92.99. Code 64.91.00 applies when the transaction is structured as a lease over an asset.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 64.91.00— Leasing finanziario(corrispondenza diretta)