Division 11: Manufacture of beverages
Section C, Manufacturing. 9 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 11Manufacture of beverages
This division includes the manufacture of beverages (for example, non-alcoholic beverages and mineral waters, the manufacture of alcoholic beverages mainly through fermentation, beer and wine, and the manufacture of distilled alcoholic beverages).
- 11.0Manufacture of beverages
- 11.01Distilling, rectifying and blending of spirits
ISTAT explanatory notes ›
Excludes
- manufacture of non-distilled alcoholic beverages, see 11.02, 11.03, 11.04, 11.0511.0211.0311.0411.05
- manufacture of synthetic ethyl alcohol, see 20.1420.14
- manufacture of ethyl alcohol from fermented materials, see 20.1420.14
- merely bottling and labelling if performed as part of wholesale, see 46.3446.34
- merely bottling and labelling if performed on a fee or contract basis, see 82.9282.92
- 11.01.0Distilling, rectifying and blending of spirits
- 11.01.00Distilling, rectifying and blending of spiritsFrom ATECO 2022: 11.01.00 Distillazione, rettifica e miscelatura degli alcolici (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs, etc.
- manufacture of drinks mixed with distilled alcoholic beverages
- blending of distilled spirits
- production of neutral spirits
- 11.02Manufacture of wine from grape
ISTAT explanatory notes ›
- 11.02.1Manufacture of wine of fresh grapes, other than sparkling wine and other special wines
- 11.02.10Manufacture of wine of fresh grapes, other than sparkling wine and other special winesFrom ATECO 2022: 11.02.10 Produzione di vini da tavola e v.q.p.r.d. (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of wine of fresh grapes
- manufacture of table wine
- manufacture of quality wines produced in specified regions
Also includes
- blending, purification and bottling of wine
- 11.02.2Manufacture of sparkling wine and other special wines
- 11.02.20Manufacture of sparkling wine and other special winesFrom ATECO 2022: 11.02.20 Produzione di vino spumante e altri vini speciali (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of sparkling wine
- manufacture of fortified wines
- manufacture of wine from concentrated grape must
Also includes
- manufacture of low or non-alcoholic wine
- 11.03Manufacture of cider and other fermented fruit beverages
ISTAT explanatory notes ›
- 11.03.0Manufacture of cider and other fermented fruit beverages
- 11.03.00Manufacture of cider and other fermented fruit beveragesFrom ATECO 2022: 11.03.00 Produzione di sidro e di altri vini a base di frutta (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of fermented but not distilled alcoholic beverages: mead, sake, cider, perry and other fruit wines
- manufacture of wine from raisins
Also includes
- manufacture of mixtures of fermented beverages and non-alcoholic beverages n.e.c.
- manufacture of fruit kefir and water kefir
- 11.04Manufacture of other non-distilled fermented beverages
- 11.04.0Manufacture of other non-distilled fermented beverages
- 11.04.00Manufacture of other non-distilled fermented beveragesFrom ATECO 2022: 11.04.00 Produzione di altre bevande fermentate non distillate (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of aromatised wine of fresh grapes, flavoured with aromatic substances (e.g. vermouth)
- 11.05Manufacture of beer
- 11.05.0Manufacture of beer
- 11.05.00Manufacture of beerFrom ATECO 2022: 11.05.00 Produzione di birra (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of malt liquors (e.g. beer, ale, porter, stout)
Also includes
- manufacture of low alcohol or non-alcoholic beer
- 11.06Manufacture of malt
ISTAT explanatory notes ›
Excludes
- manufacture of malt extracts and syrups, see 10.8910.89
- 11.06.0Manufacture of malt
- 11.06.00Manufacture of maltFrom ATECO 2022: 11.06.00 Produzione di malto (all from here)
ISTAT explanatory notes ›
Includes
- manufacture of malt from barley, wheat, or other grains
- 11.07Manufacture of soft drinks and bottled waters
ISTAT explanatory notes ›
Excludes
- production of fruit and vegetable juices, see 10.3210.32
- production of concentrates from fresh fruits and vegetables, see 10.3210.32
- manufacture of milk-based drinks, see 10.5110.51
- manufacture of coffee, tea and maté products, see 10.8310.83
- manufacture of alcohol-based drinks, see 11.01, 11.02, 11.03, 11.04, 11.0511.0111.0211.0311.0411.05
- manufacture of non-alcoholic wine, see 11.0211.02
- manufacture of non-alcoholic beer, see 11.0511.05
- merely bottling and labelling if performed as part of wholesale, see 46.3446.34
- merely bottling and labelling if performed on a fee or contract basis, see 82.9282.92
- 11.07.0Manufacture of soft drinks and bottled waters
ISTAT explanatory notes ›
Implementation rule
- The manufacture of soft drinks and bottled waters is subdivided in manufacture of soft drinks and manufacture of bottled waters.
- 11.07.01Manufacture of soft drinksFrom ATECO 2022: 10.89.09 Produzione di altri prodotti alimentari n.c.a. (in part) · 11.07.00 Industria delle bibite analcoliche, delle acque minerali e di altre acque in bottiglia (in part)
ISTAT explanatory notes ›
Includes
- manufacture of non-alcoholic beverages (except non-alcoholic beer and wine)
- manufacture of soft drinks: non-alcoholic flavoured and/or sweetened waters, e.g. lemonade, orangeade, cola, fruit drinks, tonic waters, etc.
- manufacture of other non-alcoholic beverages
Also includes
- manufacture of beverages produced with fruit nectars
- production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages)
- 11.07.02Manufacture of bottled watersFrom ATECO 2022: 11.07.00 Industria delle bibite analcoliche, delle acque minerali e di altre acque in bottiglia (all from here)
ISTAT explanatory notes ›
Includes
- production of natural mineral waters and other bottled waters
Source and disclaimer
The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.
Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0
ISTAT files used
- ATECO 2025 structure (Italian, English, German), last updated 2 April 2025
- ATECO 2025 explanatory notes (Italian, English), last updated 19 March 2025
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (Italian), last updated 15 July 2026
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (English), last updated 15 July 2026
- ATECO 2022 - ATECO 2025 operational reclassification table, 2026 update, last updated 15 July 2026