ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.21.09— Noleggio e leasing operativo di altre attrezzature e articoli sportivi e ricreativi(diviso in più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
- 77.2NOLEGGIO DI BENI PER USO PERSONALE E PER LA CASA
- 77.21.0Noleggio di attrezzature sportive e ricreative
- 77.21.09Noleggio di altre attrezzature sportive e ricreative
Frequently asked questions
I run a ski and mountain equipment rental — which ATECO code do I use?
77.21.09. Ski rental is specifically listed, along with other sports and recreational equipment. If you rent out bicycles and e-bikes, the dedicated code is 77.21.01.
Renting out surfboards, rackets, and assorted sports equipment: this code or the household goods one?
This one. Sports and recreational equipment and articles fall under 77.21.09. Personal and household items that are not sports-related — such as furniture or appliances — go instead under 77.22.90.
Renting out diving equipment and canoes together: 77.21.09 or the watercraft code?
Usually 77.21.09 when sports equipment is the main offering. However, when you are specifically renting out a canoe or pleasure craft as a vessel, the targeted activity is 77.21.02. It comes down to what the core of the service is.