ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.11.00— Noleggio e leasing operativo di automobili e autoveicoli leggeri(unito da più codici)
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
- 77.1NOLEGGIO DI AUTOVEICOLI
- 77.11.00Noleggio di autovetture ed autoveicoli leggeri
Frequently asked questions
Car rental without a driver versus with a driver: which ATECO code changes?
Without a driver it is 77.11.00. If you provide the driver and offer on-demand transport, you are operating a hire-car-with-driver (NCC) service, which is passenger transport and falls under 49.32.02. The key distinction is who drives and whether the service is the vehicle or the journey.
I want to offer car sharing and short-term car rental — is this the right code?
Yes. Shared car rental and rental of any duration — including subscription-based — of cars and light vehicles under 3.5 tonnes falls under 77.11.00. For lorries and vehicles over 3.5 tonnes the code becomes 77.12.00.
Long-term car rental: is it 77.11.00 or financial leasing?
Usually 77.11.00, because this covers operating leases where the asset reverts to you and the arrangement is not a credit facility aimed at ownership transfer. If the contract is a financial lease — with a purchase option and a credit function — the activity falls under 64.91.00.