ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.39.10— Noleggio e leasing operativo di altri mezzi di trasporto terrestre(rimappatura complessa)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
- 77.3NOLEGGIO DI ALTRE MACCHINE, ATTREZZATURE E BENI MATERIALI
- 77.39Noleggio di altre macchine, attrezzature e beni materiali n.c.a.
- 77.39.10Noleggio di altri mezzi di trasporto terrestri
Frequently asked questions
Renting caravans and trailers without their own engine: which ATECO code applies?
77.39.10. This covers land transport equipment other than motor vehicles and rented without a driver, such as caravans, trailers, and railway vehicles. If you rent motorhomes with their own engine or lorries, the code changes to 77.12.00.
Trailer with or without its own engine: does the rental ATECO code change?
Yes. Trailers and caravans without their own engine fall under 77.39.10, while a motorhome with its own engine follows the vehicle weight and goes to 77.11.00 if it is a light vehicle. The presence of the engine is what shifts the code.
Renting railway carriages and wagons: does this fall here or under transport?
Usually here, under 77.39.10, because railway vehicles rented without a driver are explicitly listed in this code. If instead you move goods with forklift trucks, the dedicated code is 77.39.91.