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
- 11.0Produzione di bevande
- 11.07.0Produzione di bibite analcoliche e di acque in bottiglia
- 11.07.02Produzione di acque in bottiglia
Description
- production of natural mineral waters and other bottled waters
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 11.07:
- production of fruit and vegetable juices, see 10.32
- production of concentrates from fresh fruits and vegetables, see 10.32
- manufacture of milk-based drinks, see 10.51
- manufacture of coffee, tea and maté products, see 10.83
- manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.05
- manufacture of non-alcoholic wine, see 11.02
- manufacture of non-alcoholic beer, see 11.05
- 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 bottle natural mineral water at the source: is the ATECO code 11.07.02 or the soft drinks code?
11.07.02. This heading is dedicated to the production of natural mineral water and other bottled waters. If you add flavourings, sugar, or carbon dioxide to make a soft drink, the product becomes a non-alcoholic beverage and you move to 11.07.01.
I produce flavoured water and tonic water: do I stay on 11.07.02 or switch codes?
No, you generally switch. Tonic water and flavoured or sweetened waters are soft drinks and therefore fall under 11.07.01. 11.07.02 is reserved for mineral water and plain bottled water with no additions.
I bottle my mineral water and then sell it wholesale to other retailers: does 11.07.02 cover that side of the business too?
Only the production side. Bottling mineral water stays under 11.07.02. The wholesale of pre-packaged non-alcoholic beverages without further processing is a commercial activity and has its own heading: 46.34.20.