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
- 11.05.00Produzione di birra
Description
- manufacture of malt liquors (e.g. beer, ale, porter, stout)
- manufacture of low alcohol or non-alcoholic beer
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
Frequently asked questions
I am opening a craft microbrewery: is ATECO code 11.05.00 the right one for producing beer?
Yes. 11.05.00 covers the production of malt liquors — that is, any type of beer regardless of fermentation degree. It applies to microbreweries and craft breweries alike. If you buy malt from third parties rather than producing it yourself, the malt production activity falls under 11.06.00.
I produce non-alcoholic and low-alcohol beer: do I stay on 11.05.00 or switch codes?
You stay on 11.05.00. The heading explicitly includes non-alcoholic and low-alcohol beer. Non-alcoholic soft drinks that are not beer — such as cola or orange soda — fall instead under 11.07.01.
I make a fruit beer and I am also thinking about an apple cider: do both stay under 11.05.00?
Only the beer. Even with added fruit, beer starts from fermented malt and stays under 11.05.00. Cider, on the other hand, is produced by fermenting fruit without malt, so it goes under 11.03.00. The fermented raw material is what determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.05.00— Produzione di birra(corrispondenza diretta)