ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.33.00— Noleggio e leasing operativo di macchine, attrezzature e computer per ufficio(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
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
- 77.33.00Noleggio di macchine e attrezzature per ufficio (inclusi i computer)
Frequently asked questions
Renting out photocopiers and printers to businesses: which ATECO code should I use?
77.33.00. Photocopiers, duplicators, computers, peripherals, and office furniture rented out without an operator all fall here. If your work involves servicing and repairing the customer's office machines, that is maintenance, not rental.
Renting out computers and business PCs: 77.33.00 or an IT service?
Usually 77.33.00, since the rental of computers and office peripherals is specifically listed. However, when you also provide management, software, and support as an ongoing service, the activity shifts towards the IT services of division 62, where the hardware is merely a means to an end.
Renting out office furniture versus home furniture: does the ATECO code change?
Yes. Office furniture for rent falls under 77.33.00, while furnishings and furniture for domestic use go under 77.22.90. The intended use of the item is what determines the code.