ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 77.39.99— Noleggio e leasing operativo di altre macchine, attrezzature e beni materiali vari n.c.a.(unito da più codici)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 77ATTIVITÀ DI NOLEGGIO E LEASING OPERATIVO
- 77.3NOLEGGIO DI ALTRE MACCHINE, ATTREZZATURE E BENI MATERIALI
- 77.39Noleggio di altre macchine, attrezzature e beni materiali n.c.a.
- 77.39.9Noleggio di altre macchine e attrezzature
- 77.39.99Noleggio senza operatore di altre macchine ed attrezzature n.c.a.
Frequently asked questions
Renting portable toilets and containers for construction sites: which ATECO code should I use?
77.39.99. Portable sanitary facilities and containers used as accommodation or offices fall under this catch-all rental code. If instead you rent structures, marquees, and stages for an event, the targeted code is 77.39.92.
Renting machine tools and generic industrial equipment: does this fall here?
Yes. Engines, turbines, machine tools, and other industrial equipment used as capital goods by businesses fall under 77.39.99. Office-specific machinery has its own code at 77.33.00.
Renting medical and hospital equipment and various devices: 77.39.99 or a healthcare code?
Usually 77.39.99, because the rental of medical and hospital equipment is listed in this code as capital goods. If instead you rent forklifts and materials-handling equipment, the more specific code is 77.39.91.