ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.32.00— Noleggio e leasing operativo di macchine e attrezzature per lavori edili e di ingegneria civile(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
- 77.32.00Noleggio di macchine e attrezzature per lavori edili e di genio civile
Frequently asked questions
Renting out excavators, scaffolding, and cranes without an operator: which ATECO code applies?
77.32.00. It covers construction and civil engineering machinery and equipment without an operator, including mobile cranes, scaffolding, and work platforms supplied without erection and dismantling. If you erect and dismantle the scaffolding yourself, that becomes a construction activity in its own right under division 43.
Hiring out a crane with an operator or a platform with an operative: 77.32.00 or construction works?
No, this is not 77.32.00. By adding an operator you are providing a construction or materials-handling service, and the classification shifts to specialist construction works. This code only applies when you hand over the machine and the customer's site uses it independently.
Renting out forklifts for a construction site: this code or the materials-handling equipment one?
Usually not this code for forklifts. These are lifting and materials-handling devices and have their own dedicated code 77.39.91. 77.32.00 is reserved for site cranes, excavators, and construction scaffolding.