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
- 11.06.00Produzione di malto
Description
- manufacture of malt from barley, wheat, or other grains
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 11.06:
- manufacture of malt extracts and syrups, see 10.89
Frequently asked questions
I run a maltings that produces barley malt for breweries: ATECO code 11.06.00 or 11.05.00?
11.06.00. This heading covers the production of malt from barley, wheat, or other cereals. It is a separate activity from brewing: if you also use that malt to brew beer, the brewing part falls under 11.05.00.
I produce malt extracts and malt syrups in addition to grain malt: does it all fall under 11.06.00?
Not entirely. Grain malt from cereals is 11.06.00, but malt extracts and malt syrups are listed under 10.89.09. The form of the finished product is what determines the classification.
I sell spent malt grains as animal feed: does that part stay under 11.06.00?
No, processing into feed is a separate activity. Processing malting by-products to make animal feed falls under 10.91.00. 11.06.00 covers the production of malt from barley, wheat, or other cereals — not animal feed.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.06.00— Produzione di malto(corrispondenza diretta)