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
- 11.04.00Produzione di altre bevande fermentate non distillate
Description
- manufacture of aromatised wine of fresh grapes, flavoured with aromatic substances (e.g. vermouth)
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 11.04:
- 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 produce vermouth and wines aromatised with herbs and spices: should I use ATECO code 11.04.00 or the one for regular wines?
11.04.00. This heading is specifically for aromatised wines made from fresh grapes enriched with aromatic substances, such as vermouth. Still, non-aromatised wine remains under 11.02.10.
I make aperitifs based on aromatised wine: do they fall under 11.04.00 or under distilled spirits?
Yes, 11.04.00 as long as the base remains a fermented aromatised wine. If you add distilled alcohol and produce a liqueur or a bitter, the code becomes 11.01.00. The key distinction is distillation.
I produce spiced cider and a fermented apple-and-ginger drink: do both go under 11.04.00 or somewhere else?
No, not here as a rule. Fruit-based fermented drinks such as cider and apple wines belong under 11.03.00, even if you add flavourings. 11.04.00 is limited to wines aromatised from fresh grapes, such as vermouth — not fruit-based beverages.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.04.00— Produzione di altre bevande fermentate non distillate(corrispondenza diretta)