ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.22.10— Noleggio e leasing operativo di tessili, articoli di abbigliamento e calzature(corrispondenza diretta)
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
- 77.29Noleggio di altri beni per uso personale e domestico (escluse le attrezzature sportive e ricreative)
- 77.29.10Noleggio di biancheria da tavola, da letto, da bagno e di articoli di vestiario
Frequently asked questions
Renting out wedding dresses and formal attire — which ATECO code should I register?
77.22.10. It covers the rental of textiles, clothing, and footwear — including wedding gowns and costumes — to both private individuals and businesses. If you also provide furniture and other household items, that portion falls under 77.22.90.
Renting out theatrical costumes and uniforms: does this code apply, or event hire?
Usually here, if you are renting out the costumes as garments. When you supply scenery, costumes, and staging as a complete package for events and performances, the more specific activity is 77.39.92.
Linen and tablecloth hire for restaurants and hotels: does this code apply?
Yes. The rental of textiles such as curtains and linen to commercial and industrial customers falls under 77.22.10. If you also provide industrial laundering and ongoing supply with a laundry service, that goes beyond pure rental and should be assessed under laundry services.