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
- 77.39Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a.
- 77.39.9Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali n.c.a., esclusi altri mezzi di trasporto terrestre
- 77.39.92Noleggio e leasing operativo di strutture e attrezzature per manifestazioni e spettacoli
Description
- rental of equipment for events, fairs and exhibitions (e.g. for rigging power, light, sound and stage equipment)
- rental of festive illuminations
- rental of furniture for events, fairs and exhibitions
- rental and leasing of stands and stalls (e.g. for exhibitions or fairs)
- rental of tents for events
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 77.39:
- rental of motorcycles, see 77.11
- rental of bicycles, see 77.21
- rental of agricultural and forestry machinery and equipment, see 77.31
- rental of construction and civil engineering machinery and equipment, see 77.32
- rental of office machinery and equipment, including computers, see 77.33
Frequently asked questions
Renting lighting rigs, sound systems, and stages for concerts and events: which ATECO code is this?
77.39.92. This covers the rental of equipment for events, trade fairs, and exhibitions, from lighting and sound systems to stages, stands, and marquees. If you organise the trade fair or conference yourself, the activity is 82.30.02.
Renting gazebos and marquees for parties: this code or the household goods rental one?
It depends on the service. Marquees and structures rented for events, fairs, and exhibitions fall under 77.39.92. A bare gazebo without additional services is instead listed under household goods rental, at 77.22.90.
Renting decorative lights and furniture for fairs: does this fall under event equipment rental?
Yes. Festive lights, event furniture, stands, and market stalls for fairs and exhibitions are all listed under 77.39.92. If instead you provide professional equipment for film productions outside an event context, look at the catch-all 77.39.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.39.94— Noleggio di strutture ed attrezzature per manifestazioni e spettacoli: impianti luce ed audio senza operatore, palchi, stand ed addobbi luminosi(unito da più codici)