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
- 11.07.01Produzione di bibite analcoliche
Description
- manufacture of non-alcoholic beverages (except non-alcoholic beer and wine)
- manufacture of soft drinks: non-alcoholic flavoured and/or sweetened waters, e.g. lemonade, orangeade, cola, fruit drinks, tonic waters, etc.
- manufacture of other non-alcoholic beverages
- manufacture of beverages produced with fruit nectars
- production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages)
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 produce carbonated soft drinks, orange soda, and fruit-based beverages: ATECO code 11.07.01 or the one for bottled water?
11.07.01. This heading covers lemonade, orange soda, cola, tonic water, fruit-based drinks and nectars, as well as plant-based drinks such as soy, rice, and almond. Bottled mineral water has its own separate code: 11.07.02.
I make almond milk and plant-based drinks for consumption: do they fall under 11.07.01 or under dairy products?
Usually 11.07.01. Plant-based milk substitutes — such as coconut, rice, almond, and soy — are listed under this heading. A dietary beverage based on actual dairy milk is a different matter and would fall under 10.86.00.
I press 100% fruit and vegetable juices with no added sugar: is that 11.07.01 or the juice code?
No, pure juice has its own heading. The production of concentrated fruit and vegetable juices and nectars falls under 10.32.00. 11.07.01 covers flavoured or sweetened soft drinks such as orange soda, cola, and fruit-based drinks — not 100% juice.