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
- 77.22Noleggio e leasing operativo di altri beni per uso personale e per la casa
- 77.22.10Noleggio e leasing operativo di tessili, articoli di abbigliamento e calzature
Description
- rental of textiles, wearing apparel and footwear (e.g. curtains, costumes, wedding dresses and shoes) to households or industries
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 77.22:
- providing accommodation services in tents, see 55.30
- provision of online games by the publisher (not only one-time purchases, but also subscriptions as well as in-game purchases and in-app purchases), see 58.21
- operation of online gaming/video game sites, independent of publishing the games, see 60.39
- rental of cars, motorcycles, trucks, utility trailers, and recreational vehicles without a driver, see 77.1
- rental of sports and recreational goods, see 77.21
- rental of office furniture, see 77.33
- rental of caravans, see 77.39
- rental of tents for events, see 77.39
Frequently asked questions
Renting out wedding dresses and formal attire — which ATECO code should I register?
77.22.10. It covers the rental of textiles, clothing, and footwear — including wedding gowns and costumes — to both private individuals and businesses. If you also provide furniture and other household items, that portion falls under 77.22.90.
Renting out theatrical costumes and uniforms: does this code apply, or event hire?
Usually here, if you are renting out the costumes as garments. When you supply scenery, costumes, and staging as a complete package for events and performances, the more specific activity is 77.39.92.
Linen and tablecloth hire for restaurants and hotels: does this code apply?
Yes. The rental of textiles such as curtains and linen to commercial and industrial customers falls under 77.22.10. If you also provide industrial laundering and ongoing supply with a laundry service, that goes beyond pure rental and should be assessed under laundry services.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 77.29.10— Noleggio di biancheria da tavola, da letto, da bagno e di articoli di vestiario(corrispondenza diretta)