ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.34.00— Noleggio e leasing operativo di mezzi di trasporto marittimi, fluviali e lacustri(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
- 77.34.00Noleggio di mezzi di trasporto marittimo e fluviale
Frequently asked questions
Renting out commercial ships and vessels without a crew: which ATECO code applies?
77.34.00. It covers boats, ships, and hovercraft used for commercial purposes rented out without an operator or crew. When the vessel is for leisure — sailing boats and pleasure yachts — the code becomes 77.21.02.
Chartering a ship with crew to carry goods by sea: 77.34.00 or transport?
No, this is not 77.34.00. With a crew on board you are carrying out transport, and the activity falls under waterway transport — for example 50.40.00. 77.34.00 applies only when the vessel is handed over without any personnel.
Renting out barges and river vessels for commercial use: does this code apply?
Yes. Boats and ships used for commercial operations on the sea, rivers, and lakes, provided without a crew, fall under 77.34.00. For aircraft and helicopters without crew there is the equivalent code 77.35.00.