ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 11.01.00— Distillazione, rettifica e miscelatura di alcolici(corrispondenza diretta)
Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- CATTIVITÀ MANIFATTURIERE
- 11.0INDUSTRIA DELLE BEVANDE
- 11.01.00Distillazione, rettifica e miscelatura degli alcolici
Frequently asked questions
I am opening a gin and liqueur distillery — is the ATECO code 11.01.00 or the wine code?
Code 11.01.00. This heading covers the production of distilled alcoholic beverages such as whisky, brandy, gin, and liqueurs, as well as the blending and rectifying of spirits. Wine, which is fermented rather than distilled, sits elsewhere: still wine is at 11.02.10.
I buy neutral alcohol and produce blended liqueurs and bottled ready-to-drink cocktails — does this fall under 11.01.00?
Yes. The blending of distilled spirits and the production of beverages with added distillates are included in 11.01.00, along with the production of pure alcohol. If instead the drink is only fermented — such as a flavoured wine like vermouth — the code becomes 11.04.00.
I make limoncello and nocino by macerating peels and herbs in alcohol — is the ATECO code 11.01.00 or the fruit beverages code?
Code 11.01.00. A liqueur obtained by adding flavourings and macerations to distilled alcohol is a beverage with added distillates, so it remains here. When fruit ferments without distillation — as in cider or mead — the code is 11.03.00. Distillation is the dividing line.