C-11 ATECO Code Beverage Production
Division 11 covers beverage producers: craft breweries, wineries and wine producers, spirits distillers, mineral water bottlers and soft drink manufacturers. This is a manufacturing activity, classed as commercial for INPS purposes, and under the flat-rate regime it applies the 40% profitability coefficient applicable to the food industry. On the tax side, excise duties on alcoholic products and a licence from the Customs and Monopolies Agency also come into play.
- ATECO 2025 codes
- 9
- Flat-rate eligible
- 9 of 9
- Profitability coefficient
- 40%
- Prevalent INPS scheme
- Artigiani
11.01.00Distilling, rectifying and blending of spiritsFlat-rate40%11.02.10Manufacture of wines, excluding sparkling wines and other special winesFlat-rate40%11.02.20Manufacture of sparkling wines and other special winesFlat-rate40%11.03.00Manufacture of cider and other fruit winesFlat-rate40%11.04.00Manufacture of other non-distilled fermented beveragesFlat-rate40%11.05.00Manufacture of beerFlat-rate40%11.06.00Manufacture of maltFlat-rate40%11.07.01Manufacture of soft drinksFlat-rate40%11.07.02Manufacture of bottled watersFlat-rate40%
Frequently asked questions
What is the profitability coefficient for ATECO code 11 under the flat-rate regime?
Beverage production activities fall within the food industry, to which a profitability coefficient of 40% applies. This means taxable income is 40% of revenue: on a turnover of €50,000, the taxable base is €20,000, on which you calculate the flat tax (15%, or 5% in the first five years of a new business) after deducting INPS contributions paid. You can calculate your taxes based on your projected turnover.
I am opening a craft brewery — are there compliance steps beyond the VAT number?
Yes. A VAT number with the beer production ATECO code is just the starting point. You also need to register with the Companies Register, file a SCIA with the municipal SUAP office, set up an HACCP self-monitoring system and — most importantly — obtain a fiscal licence from the Customs and Monopolies Agency, since beer is subject to excise duty. Independent breweries producing up to 10,000 hectolitres per year benefit from a 50% reduction on the excise duty rate.
Which INPS scheme must beverage producers join?
Since this is a manufacturing and commercial activity, enrolment is normally in the INPS Commercianti (Traders) scheme, with fixed contributions on the minimum income threshold plus a percentage on income above it. Those on the flat-rate regime can request a 35% reduction on contributions due. The situation differs for those who produce wine as self-employed farmers from their own grapes: in that case they fall under the agricultural scheme, with contributions calculated on conventional income.