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
- 11.02.20Produzione di vini spumanti e altri vini speciali
Description
- manufacture of sparkling wine
- manufacture of fortified wines
- manufacture of wine from concentrated grape must
- manufacture of low or non-alcoholic wine
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 11.02:
- 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 produce traditional-method sparkling wine and fortified wines — is the ATECO code 11.02.20, or should I use the regular wine code?
Code 11.02.20. This heading is dedicated to sparkling wines, fortified wines, and wines made from concentrated must. Still wine from fresh grapes, without bubbles or fortification, falls under 11.02.10.
I make non-alcoholic sparkling wine and dealcoholised wine — does this still fall under 11.02.20?
Yes. The production of non-alcoholic or low-alcohol wine is listed among the activities of this heading, so you remain on 11.02.20. If instead you produce non-alcoholic beverages that are not wine-based, the correct code is 11.07.01.
I produce an herb-flavoured aperitif starting from wine — is that 11.02.20 as a special wine, or a different heading?
No, aromatised wine has its own code. Vermouth and wines enriched with aromatic substances fall under 11.04.00. Code 11.02.20 covers sparkling wines, fortified wines, and wines made from concentrated must — that is, special wines but not aromatised ones.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 11.02.20— Produzione di vino spumante e altri vini speciali(corrispondenza diretta)