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
- 77.31.00Noleggio e leasing operativo di macchine e attrezzature agricole
Description
- rental and operating leasing of agricultural and forestry machinery and equipment without an operator
- rental of products produced within the manufacture of agricultural and forestry machinery (class 28.30), e.g. agricultural tractors
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 77.31:
- rental of agricultural and forestry machinery or equipment with an operator, see 01.61, 02.40
Frequently asked questions
Renting out tractors and farm machinery without an operator: which ATECO code do I need?
77.31.00. The rental of agricultural and forestry machinery and equipment without an operator — tractors included — falls here. If you send an operator yourself to work the customer's land, that becomes an agricultural support service, closer to 01.62.09 and the agricultural classes in division 01.
Hiring out farm machinery with a driver for ploughing and harvesting: 77.31.00 or agricultural services?
No, this is not 77.31.00. When you provide the driver you are carrying out agricultural contract work — a support service for crop or animal production within division 01. 77.31.00 applies only when you deliver the machine and the customer operates it themselves.
Renting out forestry machinery for timber felling: this code or the construction equipment one?
Usually 77.31.00, since it also covers forestry equipment without an operator. If instead you are renting out excavators and site plant for civil engineering and construction works, the applicable code is 77.32.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.31.00— Noleggio di macchine e attrezzature agricole(corrispondenza diretta)