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
- 77.3Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali
- 77.39Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a.
- 77.39.9Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a., esclusi altri mezzi di trasporto terrestre
- 77.39.91Noleggio e leasing operativo di apparecchi di sollevamento e movimentazione merci
Description
- rental of forklifts
- rental of pallets
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 77.39:
- rental of motorcycles, see 77.11
- rental of bicycles, see 77.21
- rental of agricultural and forestry machinery and equipment, see 77.31
- rental of construction and civil engineering machinery and equipment, see 77.32
- rental of office machinery and equipment, including computers, see 77.33
Frequently asked questions
Renting forklifts and pallet trucks for warehouse use: which ATECO code applies?
77.39.91. The rental of forklifts and pallets falls under this specific code for lifting and materials-handling equipment. If you rent construction cranes and excavators instead, the activity is construction-related, code 77.32.00.
Renting pallets and warehouse equipment: does this fall under 77.39.91 or general rental?
Yes, under 77.39.91, because the rental of pallets and forklifts is cited directly here. For other generic industrial machinery and equipment, engines, and machine tools, the reference is the catch-all 77.39.99.
Forklifts with or without an operator: does the ATECO code change?
Yes. Without an operator, forklift rental is 77.39.91. If you provide the operator as well, you are delivering a staffed materials-handling service, which goes beyond pure rental and should be assessed under the warehousing and logistics services in division 52.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.39.93— Noleggio senza operatore di attrezzature di sollevamento e movimentazione merci: carrelli elevatori, pallet eccetera(corrispondenza diretta)