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
- 77.34.00Noleggio e leasing operativo di mezzi di trasporto marittimi, fluviali e lacustri
Description
- rental and operating leasing of water-transport equipment without an operator:
- commercial boats, ships and hovercraft
- rental of commercial ships or boats
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 77.34:
- rental of water-transport equipment with an operator, see division 50
- rental of pleasure boats without an operator, see 77.21
Frequently asked questions
Renting out commercial ships and vessels without a crew: which ATECO code applies?
77.34.00. It covers boats, ships, and hovercraft used for commercial purposes rented out without an operator or crew. When the vessel is for leisure — sailing boats and pleasure yachts — the code becomes 77.21.02.
Chartering a ship with crew to carry goods by sea: 77.34.00 or transport?
No, this is not 77.34.00. With a crew on board you are carrying out transport, and the activity falls under waterway transport — for example 50.40.00. 77.34.00 applies only when the vessel is handed over without any personnel.
Renting out barges and river vessels for commercial use: does this code apply?
Yes. Boats and ships used for commercial operations on the sea, rivers, and lakes, provided without a crew, fall under 77.34.00. For aircraft and helicopters without crew there is the equivalent code 77.35.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.34.00— Noleggio di mezzi di trasporto marittimo e fluviale(corrispondenza diretta)