ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.12.00— Noleggio e leasing operativo di autocarri(rimappatura complessa)
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
- 77.1NOLEGGIO DI AUTOVEICOLI
- 77.12.00Noleggio di autocarri e di altri veicoli pesanti
Frequently asked questions
Renting out vans and trucks without a driver: which ATECO code should I use?
77.12.00, which covers trucks, utility trailers, and heavy vehicles over 3.5 tonnes without a driver. If the vehicles you rent out fall below that threshold — such as light vans and cars — you fall under 77.11.00.
Renting out trucks with a driver to carry goods: 77.12.00 or freight transport?
No, this is not 77.12.00. By supplying a driver you are carrying goods on behalf of third parties, an activity that falls under 49.41.00. 77.12.00 applies only when you hand over an empty vehicle and the customer drives it themselves.
Renting out trailers and heavy motorhomes: does this fall under the truck rental code?
Yes. The code includes utility trailers and heavy motorhomes with their own engine, always without a driver. If instead you rent out caravans and non-motorised trailers, those are classified as other land transport equipment under code 77.39.10.