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
- 11.03.00Produzione di sidro e di altre bevande fermentate a base di frutta
Description
- manufacture of fermented but not distilled alcoholic beverages: mead, sake, cider, perry and other fruit wines
- manufacture of wine from raisins
- manufacture of mixtures of fermented beverages and non-alcoholic beverages n.e.c.
- manufacture of fruit kefir and water kefir
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 11.03:
- production of wine associated with the growing of grapes, see 01.21
- manufacture of wine from grapes, see 11.02
- 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 craft apple cider and mead — is the ATECO code 11.03.00 or the beer code?
Code 11.03.00. This heading groups non-distilled fermented beverages made from fruit or honey: mead, sake, cider, pear cider, and other fruit wines. Beer, which is made from malt, has its own dedicated code: 11.05.00.
I make fermented water kefir and fruit kefir — does that fall under 11.03.00 or are they non-alcoholic beverages?
Usually 11.03.00. The production of fruit kefir and water kefir is listed among the activities of this heading. If instead the drink is non-alcoholic and non-fermented — like a juice or a soft drink — the code is 11.07.01.
In addition to cider, I also produce passito from dried grapes — should the passito go under the wine code or stay here?
It stays here. The production of wine from dried grapes is listed among the activities of 11.03.00, alongside cider, mead, and other fruit wines. Still wine from fresh grapes — table wine or quality wine — falls instead under 11.02.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.03.00— Produzione di sidro e di altri vini a base di frutta(corrispondenza diretta)