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
- 77.11.00Noleggio e leasing operativo di automobili e autoveicoli leggeri
Description
- rental and operating leasing of motor vehicles (with a maximum permissible weight not exceeding 3,5 tons) without a driver, regardless the length of rental period or way of payment (e.g. subscription):
- passenger cars, motorhomes, other light motor vehicles without a driver
- rental of shared cars
- rental and operating leasing of an individual's own car without a driver
- rental and leasing of motorcycles
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 77.11:
- rental or leasing of passenger cars or light motor vehicles with a driver, see 49.33
- intermediation service activities for the rental and leasing of passenger cars and light motor vehicles, see 77.51
Frequently asked questions
Car rental without a driver versus with a driver: which ATECO code changes?
Without a driver it is 77.11.00. If you provide the driver and offer on-demand transport, you are operating a hire-car-with-driver (NCC) service, which is passenger transport and falls under 49.32.02. The key distinction is who drives and whether the service is the vehicle or the journey.
I want to offer car sharing and short-term car rental — is this the right code?
Yes. Shared car rental and rental of any duration — including subscription-based — of cars and light vehicles under 3.5 tonnes falls under 77.11.00. For lorries and vehicles over 3.5 tonnes the code becomes 77.12.00.
Long-term car rental: is it 77.11.00 or financial leasing?
Usually 77.11.00, because this covers operating leases where the asset reverts to you and the arrangement is not a credit facility aimed at ownership transfer. If the contract is a financial lease — with a purchase option and a credit function — the activity falls under 64.91.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.11.00— Noleggio di autovetture ed autoveicoli leggeri(unito da più codici)