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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 77Attività di noleggio e leasing operativo
- 77.2Noleggio e leasing operativo di beni per uso personale e per la casa
- 77.22Noleggio e leasing operativo di altri beni per uso personale e per la casa
- 77.22.90Noleggio e leasing operativo di altri beni per uso personale e per la casa n.c.a.
Description
- rental of all kinds of household or personal goods (except recreational and sports equipment) to households or industries:
- furniture, pottery and glass, kitchen and tableware, electrical appliances and housewares
- jewellery, musical instruments, scenery and costumes
- books, journals and magazines
- machinery and equipment used by amateurs (e.g. tools for home repairs)
- flowers and plants
- electronic equipment for household use
- rental of video games, videotapes, discs, records etc.
- rental of gazebos and tensile structures without additional services
Exclusion notes
Excluded from division 77:
- rental of equipment with an operator, see corresponding classes according to activities carried out with this equipment (e.g. construction, see section F; transport, see section H)
- streaming of content (e.g. software, books, by content publishers), see division 58
- audiobook streaming activities not associated with its publishing, see 60.10
- financial leasing, see 64.91
- rental of real estate, see section M
Excluded from class 77.22:
- providing accommodation services in tents, see 55.30
- provision of online games by the publisher (not only one-time purchases, but also subscriptions as well as in-game purchases and in-app purchases), see 58.21
- operation of online gaming/video game sites, independent of publishing the games, see 60.39
- rental of cars, motorcycles, trucks, utility trailers, and recreational vehicles without a driver, see 77.1
- rental of sports and recreational goods, see 77.21
- rental of office furniture, see 77.33
- rental of caravans, see 77.39
- rental of tents for events, see 77.39
Frequently asked questions
Renting out furniture, crockery, and household equipment: which ATECO code applies?
77.22.90. Furniture, crockery, tableware, household appliances, and other household articles — excluding sports equipment — fall under this code. If the items are textiles and clothing, the dedicated code is 77.22.10.
Renting out musical instruments and hobby tools to private individuals: does 77.22.90 apply?
Yes. Musical instruments, DIY tools, and machines for amateur use are listed under this code. When the equipment is professional or business-grade — such as machine tools or industrial machinery — you move to 77.39.99.
Renting out gazebos and marquees without installation: this code or the events one?
Usually 77.22.90, since the rental of gazebos and marquees without additional services is specifically listed here. If instead you set up structures, lighting, and staging for an event, the full-service activity is 77.39.92.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: