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
- 11.02Produzione di vini da uve
- 11.02.10Produzione di vini, esclusi vini spumanti e altri vini speciali
Description
- manufacture of wine of fresh grapes
- manufacture of table wine
- manufacture of quality wines produced in specified regions
- blending, purification and bottling of wine
Exclusion notes
- manufacture of sparkling wine and other special wines, see 11.02.20
- manufacture of wine from raisins, see 11.03.00
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 11.02:
- manufacture of wine associated with the growing of grapes, see 01.21
- manufacture of wine from raisins, see 11.03
- 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 run a winery producing still red and white wines from fresh grapes — is the ATECO code 11.02.10 or 11.02.20?
Code 11.02.10. This is the heading for still wines made from fresh grapes — table wines and quality wines — including blending, clarification, and bottling. Sparkling wines and special wines fall instead under 11.02.20.
I bottle bulk wine purchased from other producers without doing the fermentation myself — does this still fall under 11.02.10?
Yes, if the activity is blending, clarifying, and bottling wine, which the heading lists explicitly. If instead you produce passito from dried grapes, the code changes to 11.03.00, as the classification itself indicates.
In addition to still wine, I also distil grape pomace to make grappa — does grappa stay under 11.02.10?
No, grappa goes under a different code. Distilling grape pomace produces a spirit, which falls under 11.01.00. Code 11.02.10 covers vinification and the bottling of wine from fresh grapes, not the still.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.02.10— Produzione di vini da tavola e v.q.p.r.d.(corrispondenza diretta)