Special advantages targeted at favoring the production and direct marketing of small breweries are amongst the fiscal measures aimed at supporting small businesses: the application of the current rate of excise duty, reduced by 40%, is reserved to breweries identified by specific requirements of independence (legal and economic) from any other brewery and from a limited annual production threshold (no more than 10,000 hectoliters of finished product) - so-called microbreweries - provided that the beer produced and released for consumption is obtained from a production cycle entirely performed at the same plant.

The video overview shows the steps necessary for the activation of a plant - microbrewery - that can be used from the facility: the presentation of the party's application, the technical documentation to attach to the application itself, the technical verification of the systems entrusted to the ''Competent Local Customs Authority”, the provisions assigned to the applicant, the provision of the security by the same applicant and, finally, the authorization to establish the tax warehouse and the grant of the operating licence for microbrewery and excise duty code.