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
- 77.33.00Noleggio e leasing operativo di macchine, attrezzature e computer per ufficio
Description
- rental and operating leasing of office machinery and equipment without an operator:
- computers and computer peripheral equipment
- duplicating machines, typewriters and word-processing machines
- accounting machinery and equipment: cash registers, electronic calculators, etc.
- office furniture
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
Frequently asked questions
Renting out photocopiers and printers to businesses: which ATECO code should I use?
77.33.00. Photocopiers, duplicators, computers, peripherals, and office furniture rented out without an operator all fall here. If your work involves servicing and repairing the customer's office machines, that is maintenance, not rental.
Renting out computers and business PCs: 77.33.00 or an IT service?
Usually 77.33.00, since the rental of computers and office peripherals is specifically listed. However, when you also provide management, software, and support as an ongoing service, the activity shifts towards the IT services of division 62, where the hardware is merely a means to an end.
Renting out office furniture versus home furniture: does the ATECO code change?
Yes. Office furniture for rent falls under 77.33.00, while furnishings and furniture for domestic use go under 77.22.90. The intended use of the item is what determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.33.00— Noleggio di macchine e attrezzature per ufficio (inclusi i computer)(corrispondenza diretta)