ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.31.00— Noleggio e leasing operativo di macchine e attrezzature agricole(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
- 77.3NOLEGGIO DI ALTRE MACCHINE, ATTREZZATURE E BENI MATERIALI
- 77.31.00Noleggio di macchine e attrezzature agricole
Frequently asked questions
Renting out tractors and farm machinery without an operator: which ATECO code do I need?
77.31.00. The rental of agricultural and forestry machinery and equipment without an operator — tractors included — falls here. If you send an operator yourself to work the customer's land, that becomes an agricultural support service, closer to 01.62.09 and the agricultural classes in division 01.
Hiring out farm machinery with a driver for ploughing and harvesting: 77.31.00 or agricultural services?
No, this is not 77.31.00. When you provide the driver you are carrying out agricultural contract work — a support service for crop or animal production within division 01. 77.31.00 applies only when you deliver the machine and the customer operates it themselves.
Renting out forestry machinery for timber felling: this code or the construction equipment one?
Usually 77.31.00, since it also covers forestry equipment without an operator. If instead you are renting out excavators and site plant for civil engineering and construction works, the applicable code is 77.32.00.