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Measure Name
Date when measure came into force
Excise on alcoholic beverages - EU harmonisation 2013/07/01
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Trošarine na alkohol i alkoholna pića
Tax name in English Excise duty on alcohol
Member State HR-Croatia
Tax in force since 2013/07/01
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

Excise Duty Act -Zakon o trošarinama – ZOT  (Official Gazette, No. 22/13, 32/13 and 81/13 ) and Ordinance on excise duties (Official Gazette No. 64/13, 129/13, 11/14, 70/14, 157/14 and 8/15)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Territory of the Republic of Croatia

 
Taxpayers
  • the authorised excise warehouse keeper, the registered consignee, any person releasing excise goods or a person on whose behalf excise goods are released from an excise duty suspension arrangement,
  • the importer of excise products,
  • the producer of excise products outside excise-duty suspension arrangements.
  • a consignee of excise goods already released for consumption in another Member State kept for commercial purposes by the consignee in the territory of the Republic of Croatia for the purpose of delivery or consumption. The excise duty payer shall also be the person delivering the excise goods or keeping the excise goods for the purpose of delivery;
  • the seller from another Member State, or the seller's tax representative in the case of distance selling or a consignee of excise goods in the Republic of Croatia if the seller has not notified and lodged a security for the payment of excise duty to the competent authority in accordance with the provisions of  Excise Duty Act prior to the dispatch of goods.
 
Tax object and basis of assessment

Tax object:

  • Beer
  • Wine
  • Other beverages obtained by fermenting other than beer and wine
  • Intermediate products
  • Ethyl alcohol

Basis of assessment:

Beer - fixed per 1 % of pure alcohol in one hectolitre of the finished product. 

Wine, Other beverages obtained by fermenting other than beer and wine and Intermediate products -  fixed per 1 hl of the finished product.

Ethyl alcohol - fixed per 1 hl of pure alcohol expressed as volume percentage measured at 20° C.

 
Deductions, Allowances, Credits, Exemptions

Exemptions on alcohol and alcoholic beverages:

  • on denatured alcohol deemed to be ethyl alcohol completely denatured by denaturing agents prescribed in the Republic of Croatia,
  • on denatured alcohol imported into the Republic of Croatia from a third country provided it has been completely denatured by denaturing agents prescribed in the Republic of Croatia,
  • on denatured alcohol that is deemed to be alcohol that has been completely denatured by prescribed denaturing agents in accordance with the requirements of another Member State and which have been published in Commission Regulation (EC) No 3199/93 of 22 November 1993 on the mutual recognition of procedures for the complete denaturing of alcohol for the purposes of exemption from excise duty (OJ L 288, 23.11.1993, page 12).
  • when used in the production and processing of any product not fit for human consumption, provided that ethyl alcohol has been partially denatured, prescribed in the Republic of Croatia and in accordance with the requirements of another Member State,
  • when used in the production of medicinal products defined in Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use (OJ L 311, 28.11.2001, page 67),
  • when used for the production of vinegar falling within CN code 2209
  • when used either directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products,
  • when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2 % vol,
  • when used in a manufacturing process provided that the final product does not contain alcohol,
  • for the preservation of preparations and the pulping of fruit,
  • when used for medical purposes at hospitals, medical centres and pharmacies,
  • when used for scientific research or teaching purposes at faculties, institutes and other scientific institutions using alcohol to perform their teaching and scientific activities
  • which are used as samples in the analyses for trial production, or for scientific purposes
  • which are used for quality control,
  • which are used for the purpose of excise monitoring
  • for alcohol and alcoholic beverages supplied for their use in context of diplomatic or consular relations and for international organizations
  • for alcohol and alcoholic beverages destroyed under customs supervision
  • for alcoholic beverages which are brought by a travellers from another state as part of personal luggage and are exempt from custom duties in accordance with the custom regulations
  • for alcoholic beverages which are sold on ships and aircrafts during travel by sea or air into third countries or third territories;
  • for alcoholic beverages which are sold at separate outlets of customs and excise ware houses at airports and in ports open for international traffic to passengers travelling into third countries or third territories, upon presentation of a boarding pass;
  • for alcoholic beverages which natural person from a third country or a third territory sends to a natural person in the Republic of Croatia in small consignments which are not of a commercial nature free of charge, and which are exempted from customs duty payment in accordance with the customs regulations.
 
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

All rates provided in national currency KN.

Intermediate product:

For the purposes of Excise Duty Act, intermediate products shall be deemed to be all products having an actual alcoholic strength by volume exceeding 1,2%vol., but  not exceeding 22% vol. and falling within CN codes 2204, 2205 and 2206, other than those considered as beer, wine and fermented beverages other than beer and wine.  

Excise duty on intermediate products containing < 15 % vol. of pure alcohol shall be paid in the amount of  500.00 HRK = 65.4236€ (1€ = 7.6245 - exchange rate European Central Bank as of 01.10.2014.)

Excise duty on intermediateproducts containing ≥ 15 % vol. of pure alcohol or moreshall be paid in the amount of  800.00 HRK = 104.6778€ (1€ = 7.6245 - exchange rate European Central Bank as of 01.10.2014.) 

                                      

Ethyl alcohol:

Reduced level of taxation (flat rate) applies to Small producers of strong alcoholic beverages, for their own use and not for commercial purposes in a quantity not exceeding 20 litres of pure alcohol a year per household.

 
Tax due date

The excise duty shall become chargeable at the time of release for consumption in the territory of the Republic of Croatia.

The excise duty payer shall disclose the calculated excise duty in the daily excise duty accounts to be supplied twice a month to the customs house that is competent according to the excise duty payer's registered office or place of residence. The daily account for the period from the first to the fifteenth day of a month shall be delivered by the twentieth day of the same month, and for the period from the sixteenth to the last day of a month by the eighth day of the following month.

The calculated excise duty shall be payable within thirty days after it became chargeable.

 

On importation of alcohol and alcoholic beverages from a third country, excise duty shall become chargeable on the same day as the incurrence of customs debt in accordance with the customs regulations governing the calculation and collection of customs debt.

 
Tax collector

Custom administration of the Republic of Croatia.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d214ad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 830.33 HRK 0.25
2011 819.22 HRK 0.25
2010 845.49 HRK 0.26
2009 875.17 HRK 0.26
2008 924.33 HRK 0.27
2007 973.70 HRK 0.30
2006 953.30 HRK 0.32
2005 925.92 HRK 0.34
2004 945.78 HRK 0.38
2003 981.16 HRK 0.42
2002 982.70 HRK 0.46

Comments