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Measure Name
Date when measure came into force
Higher excise duty on alcohol 2010/05/03
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Ειδικός Φόρος κατανάλωσης στην αιθυλική αλκοόλη και στα αλκοολούχα ποτά
Tax name in English Excise duty - Ethyl alcohol and alcoholic products (EU harmonised)
Member State EL-Greece
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 79 of Law No 2960/2001 (Government Gazette 265/A/22.11.2001), as modified.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Greece.

 
Taxpayers
  • Authorized warehouse-keepers
  • Registered consignees
  • Temporary registered consignees
  • Tax representatives
  • Importers from Third Countries
  • Persons holding a license to produce alcoholic products in Greece, outside a suspension arrangement.
 
Tax object and basis of assessment

Ethyl alcohol and alcoholic products.

 
Deductions, Allowances, Credits, Exemptions

Under Article 83 of Law No 2960/2001 ethyl alcohol and alcoholic products are exempt from excise duty when:

  • they are distributed in the form of ethyl alcohol which has been fully denatured;
  • they have undergone denaturing and are used in products not destined for human consumption;
  • they are used to produce: vinegar, pharmaceuticals, aromatic substances used for the production of foodstuffs and non-alcoholic drinks, with an alcoholic strength not exceeding 1.2 % vol., or they are used as raw materials or as ingredients of semi-finished products used to produce foodstuffs under certain conditions (ethyl alcohol content less than 8.5 liters of pure alcohol per 100 kilograms of product in the case of chocolates and 5 liters in the case of other products), or also for spraying bakery products under certain conditions;
  • they are used as samples for analysis in production trials or for scientific purposes, for scientific research, in hospitals, clinics, public or private medical institutions for medical purposes.

General exemptions:

Applying to all products in principle subject to excise duties, include:

  • products delivered within the framework of diplomatic relations, e.g. to embassies and consulates
  • products delivered to recognised international organisations and their members, subject to the provisions of the relevant international treaties
  • products delivered to the armed forces and the accompanying civilian services of the other Member-States of NATO, subject to the provisions of the relevant Treaty
  • products to be consumed within the framework of an agreement with third countries or with international organisations, that can be deemed to benefit from a VAT exemption
  • products supplied to vessels and aircraft, subject to the provisions of national law.
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Reduced  rates (general comments):

  • Beer: Independent small breweries (yearly production limited to 200,000 hl).

From 25.06.03, when the beer is produced  in Greece or Other Member-States of the E.U. by small independent breweries (yearly production less than 200,000 hectolitres), the applicable rate is lowered by 50% (euro 1.30).

 

Other:

  • Intermediate products: € 102 per hectolitre of finished product, except for products defined at paragraph  6 and 7 of Part B, Annex III of Regulation 606/2009 (EEL 193/24.07.2009), to which a rate of € 51 applies .
  • Ethyl alcohol: A reduced 50 % rate is applied when used for the production of “Ouzo”. This reduced rate is also applied to the area of the Dodecanese for the ethyl alcohol contained in the other alcoholic drinks or alcoholic products, acquired from other Member-States of the European Union, dispatched from tax warehouses from the rest of Greece, imported from Third Countries or produced in this territory in order to be consumed within this particular area.
 
Tax due date

When the products are released for consumption or when shortages are recorded in accordance with Article 56 of Law No 2960/2001.

Release for consumption of products subject to excise duty is considered:

  • any departure, including irregular departure, from a suspension arrangement
  • any manufacture, including irregular manufacture, of those products outside a suspension arrangement
  • any importation of those products, including irregular importation, where those products have not been placed under a suspension arrangement.
 
Tax collector

The excise duty is assessed and collected by the customs authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad + d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 421.00 EUR 0.22
2011 466.00 EUR 0.23
2010 500.00 EUR 0.22
2009 369.00 EUR 0.15
2008 323.00 EUR 0.13
2007 320.00 EUR 0.14
2006 319.00 EUR 0.15
2005 315.00 EUR 0.16
2004 281.00 EUR 0.14
2003 279.00 EUR 0.16
2002 276.00 EUR 0.17
2001 266.00 EUR 0.17
2000 252.00 EUR 0.18
1999 242.00 EUR 0.17
1998 221.00 EUR 0.17
1997 226.00 EUR 0.18
1996 175.00 EUR 0.15
1995 131.00 EUR 0.12

Comments