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
- 77.1Noleggio e leasing operativo di autoveicoli
- 77.12.00Noleggio e leasing operativo di autocarri
Description
- rental and operating leasing of the following types of vehicles:
- trucks, motorhomes, utility trailers and heavy motor vehicles (with a maximum permissible weight of more than 3,5 tons) without a driver
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 77.12:
- rental or leasing of heavy goods vehicles or trucks with a driver, see 49.41, 49.42
- rental or leasing of land transport equipment (other than motor vehicles) without a driver (e.g. caravans), see 77.39
Frequently asked questions
Renting out vans and trucks without a driver: which ATECO code should I use?
77.12.00, which covers trucks, utility trailers, and heavy vehicles over 3.5 tonnes without a driver. If the vehicles you rent out fall below that threshold — such as light vans and cars — you fall under 77.11.00.
Renting out trucks with a driver to carry goods: 77.12.00 or freight transport?
No, this is not 77.12.00. By supplying a driver you are carrying goods on behalf of third parties, an activity that falls under 49.41.00. 77.12.00 applies only when you hand over an empty vehicle and the customer drives it themselves.
Renting out trailers and heavy motorhomes: does this fall under the truck rental code?
Yes. The code includes utility trailers and heavy motorhomes with their own engine, always without a driver. If instead you rent out caravans and non-motorised trailers, those are classified as other land transport equipment under code 77.39.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.12.00— Noleggio di autocarri e di altri veicoli pesanti(rimappatura complessa)