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
- 77.21.0Noleggio e leasing operativo di attrezzature e articoli sportivi e ricreativi
- 77.21.01Noleggio e leasing operativo di biciclette
Description
- rental and leasing of bicycles, including bicycles with electrical assistance
- rental and leasing of tourist cycle rickshaw 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 77.21:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- rental of pleasure boats and sailing-boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- rental of non-moveable houseboats as primary residences, see 68.20
- rental of videotapes and discs, see 77.22
- rental of other personal and household goods, see 77.22
- rental and leasing of water transport equipment for passengers or freight (e.g. boats, ships, hovercraft, without an operator), see 77.34
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- rental of leisure and pleasure equipment as an integral part of recreational facilities, see 93.29
Frequently asked questions
I'm opening a bike rental with e-bikes and tourist bicycles — which ATECO code do I need?
77.21.01. It covers the rental of bicycles including pedal-assisted e-bikes, as well as tourist pedicabs without a driver. If you also rent out skis and other sports equipment alongside the bikes, that portion falls under 77.21.09.
City bike sharing: does it fall under bicycle rental or passenger transport?
Usually here, under 77.21.01. Making bicycles available to users who ride them independently is rental, not passenger transport. If you also offer scooters and other recreational equipment, check 77.21.09 as well.
Renting out bicycles versus boats and canoes to tourists: same ATECO code?
No, these are two different codes within the same class. Bicycles fall under 77.21.01, while canoes, sailing boats, and pleasure craft without crew belong in 77.21.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.21.01— Noleggio di biciclette(corrispondenza diretta)