ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.39.99— Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali vari n.c.a.(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%
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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.
- 77.39.9Noleggio di altre macchine e attrezzature
- 77.39.91Noleggio di container adibiti ad alloggi o ad uffici
Frequently asked questions
Renting forklifts and pallet trucks for warehouse use: which ATECO code applies?
77.39.91. The rental of forklifts and pallets falls under this specific code for lifting and materials-handling equipment. If you rent construction cranes and excavators instead, the activity is construction-related, code 77.32.00.
Renting pallets and warehouse equipment: does this fall under 77.39.91 or general rental?
Yes, under 77.39.91, because the rental of pallets and forklifts is cited directly here. For other generic industrial machinery and equipment, engines, and machine tools, the reference is the catch-all 77.39.99.
Forklifts with or without an operator: does the ATECO code change?
Yes. Without an operator, forklift rental is 77.39.91. If you provide the operator as well, you are delivering a staffed materials-handling service, which goes beyond pure rental and should be assessed under the warehousing and logistics services in division 52.