ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.21.01— Noleggio e leasing operativo di biciclette(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
- 77.21.0Noleggio di attrezzature sportive e ricreative
- 77.21.01Noleggio di biciclette
Frequently asked questions
I'm opening a bike rental with e-bikes and tourist bicycles — which ATECO code do I need?
77.21.01. It covers the rental of bicycles including pedal-assisted e-bikes, as well as tourist pedicabs without a driver. If you also rent out skis and other sports equipment alongside the bikes, that portion falls under 77.21.09.
City bike sharing: does it fall under bicycle rental or passenger transport?
Usually here, under 77.21.01. Making bicycles available to users who ride them independently is rental, not passenger transport. If you also offer scooters and other recreational equipment, check 77.21.09 as well.
Renting out bicycles versus boats and canoes to tourists: same ATECO code?
No, these are two different codes within the same class. Bicycles fall under 77.21.01, while canoes, sailing boats, and pleasure craft without crew belong in 77.21.02.