N
N - ATECO Codes Travel Agencies and Rental Activities
Section N groups rental and operating leasing activities (division 77), employment recruitment and placement (78), travel agencies and tour operators (79), security and investigation (80), cleaning and landscaping services (81), and business support services such as call centres, event organisation and secretarial activities (82). Almost all of these are service activities, so under the flat-rate regime they fall under the 67% profitability coefficient: the substitute tax is calculated on 67% of revenue, within the €85,000 ceiling. For INPS purposes most of these activities require enrolment in the artisans' or commerciants' scheme, with fixed contributions on the minimum income threshold plus a percentage on income above that threshold.
- ATECO 2025 codes
- 59
- Flat-rate eligible
- 59 of 59
- Profitability coefficient
- 67–86%
- Prevalent INPS scheme
- Gestione Separata
77.11.00ATECO Code Renting and Operational Leasing of Cars and Light Motor Vehicles77.12.00ATECO Code Renting and Operational Leasing of Trucks77.21.01ATECO Code Renting and Operational Leasing of Bicycles77.21.02ATECO Code Renting and Operational Leasing of Pleasure Boats Without Operator77.21.09ATECO Code Renting and Operational Leasing of Other Sports and Recreational Equipment and Articles77.22.10ATECO Code Renting and Operational Leasing of Textiles, Clothing and Footwear77.22.90ATECO Code Renting and Operational Leasing of Other Personal and Household Goods N.e.c.77.31.00ATECO Code Renting and Operational Leasing of Agricultural Machinery and Equipment77.32.00ATECO Code Renting and Operational Leasing of Construction and Civil Engineering Machinery and Equipment77.33.00ATECO Code Renting and Operational Leasing of Office Machinery, Equipment and Computers77.34.00ATECO Code Renting and Operational Leasing of Sea, River and Lake Transport Vehicles77.35.00ATECO Code Renting and Operational Leasing of Air Transport Vehicles77.39.10ATECO Code Renting and Operational Leasing of Other Land Transport Vehicles77.39.91ATECO Code Renting and Operational Leasing of Lifting and Goods-Handling Equipment77.39.92ATECO Code Renting and Operational Leasing of Structures and Equipment for Events and Shows77.39.99ATECO Code Renting and Operational Leasing of Other Machinery, Equipment and Tangible Goods N.e.c.77.40.00ATECO Code Licensing of Intellectual Property Rights, Excluding Copyrighted Works77.51.00ATECO Code Intermediation Services for the Renting and Operational Leasing of Cars, Campervans and Trailers77.52.00ATECO Code Intermediation Services for the Renting and Operational Leasing of Other Tangible and Intangible Non-Financial Assets80.01.11ATECO Code Private Investigation Activities80.01.12ATECO Code Corporate and Commercial Investigation Activities80.01.13ATECO Code Insurance Investigation Activities80.01.14ATECO Code Legal Investigation Activities80.01.21ATECO Code Unarmed Private Security Guard Activities80.01.29ATECO Code Other Private Security Guard Activities80.09.00ATECO Code Security Activities N.e.c.81.10.00ATECO Code Combined Facilities Support Activities81.21.00ATECO Code General Cleaning of Buildings81.22.01ATECO Code Sterilisation of Medical Equipment81.22.09ATECO Code Other Building and Industrial Cleaning Activities N.e.c.81.23.10ATECO Code Sanitisation, Disinfection and Pest Control Activities81.23.91ATECO Code Street Cleaning and Snow and Ice Removal81.23.99ATECO Code Other Miscellaneous Cleaning Activities N.e.c.81.30.00ATECO Code Landscape Care Service Activities82.10.00ATECO Code Combined Office Administrative and Support Activities82.20.00ATECO Code Call Centre Activities82.30.01ATECO Code Organisation of Conferences and Congresses82.30.02ATECO Code Organisation of Trade Fairs and Business Events82.30.03ATECO Code Organisation of Conventions and Corporate Events82.30.04ATECO Code Organisation of Farmers' Markets and Craft Fairs82.30.09ATECO Code Organisation of Other Events82.40.01ATECO Code Ticket Booking Services for Theatre, Sports and Other Entertainment and Amusement Shows82.40.09ATECO Code Other Business Support Service Intermediation Activities N.e.c.82.91.10ATECO Code Debt Collection Activities82.91.20ATECO Code Collection and Supply of Commercial Information and Rating Services82.92.10ATECO Code Packaging Activities for Food Products82.92.20ATECO Code Packaging Activities for Non-Food Products82.99.11ATECO Code Motor Vehicle Registration Assistance Services82.99.19ATECO Code Certificate Requests and Administrative Handling N.e.c.82.99.91ATECO Code Heat and Hot Water Consumption Metering82.99.99ATECO Code All Other Miscellaneous Business Support Services N.e.c.Frequently asked questions
What is the profitability coefficient in the flat-rate regime for section N activities?
Since these are service activities, section N activities (rental, cleaning, travel agencies, security, business support) apply a coefficient of 67%. On €30,000 of revenue the taxable base is therefore €20,100, on which the 15% substitute tax is paid (5% in the first five years for a new activity). Actual costs are not deductible: the 33% flat-rate allowance covers them in full. You can calculate your taxes using your own figures.
Which INPS scheme does a cleaning or rental business in the flat-rate regime pay into?
Cleaning, rental, landscaping and most other service activities in section N require enrolment in the INPS artisans' or commerciants' scheme and registration with the Business Register at the Chamber of Commerce. Fixed contributions on the minimum income threshold (around €4,500 to €4,600 per year) plus approximately 24% on income above €18,808 are payable. Those in the flat-rate regime can apply for a 35% reduction on all contributions, including the fixed component.
Is short-term rental compatible with the flat-rate regime?
Yes, renting cars, equipment or boats under a division 77 code is compatible with the flat-rate regime, provided revenue stays below €85,000 per year and the other eligibility requirements are not exceeded. The key point is that under the flat-rate regime you cannot reclaim VAT on purchases and you cannot deduct the costs of the items being rented: income is always determined by applying the 67% coefficient to turnover. If your real margins are low relative to revenue, it is worth checking whether the standard regime would be more advantageous.