Recommended INPS scheme:
ARTIGIANI
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 11.0Produzione di bevande
- 11.01.00Distillazione, rettifica e miscelatura di alcolici
Description
- manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs, etc.
- manufacture of drinks mixed with distilled alcoholic beverages
- blending of distilled spirits
- production of neutral spirits
Exclusion notes
Excluded from division 11:
- manufacture of fruit and vegetable juices, see 10.32
- manufacture of milk-based drinks, see 10.51
- manufacture of coffee, tea and maté products, see 10.83
Excluded from class 11.01:
- manufacture of non-distilled alcoholic beverages, see 11.02, 11.03, 11.04, 11.05
- manufacture of synthetic ethyl alcohol, see 20.14
- manufacture of ethyl alcohol from fermented materials, see 20.14
- merely bottling and labelling if performed as part of wholesale, see 46.34
- merely bottling and labelling if performed on a fee or contract basis, see 82.92
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.01.00— Distillazione, rettifica e miscelatura degli alcolici(corrispondenza diretta)