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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Imposto sobre o álcool e as bebidas alcoólicas - IABA
Tax name in English Excise duty on alcohol and on alcoholic beverages
Member State PT-Portugal
Tax in force since 2000/01/01
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

Decree-Law 73/2010 of 21 June (Excise Duty Code)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Whole country.

 
Taxpayers
  • Authorised warehousekeepers, registered traders, non-registered traders, tax representatives.
  • Importers. Holders for commercial purposes.
  • Purchasers in the event of sale by a court or following administrative proceedings.
  • Individuals and corporate bodies that irregularly produce, hold, transport, or introduce in consumption, alcohol or alcoholic beverages subject to excise duty.
  • Small wine producers not covered by the suspension scheme and whose wine has not been made available to an authorised warehousekeeper.
 
Tax object and basis of assessment

Beer, wine and any liquor obtained from the alcoholic fermentation, intermediate products and spirits, as well as ethyl alcohol, produced in Portugal or imported.

Percentage of alcohol by volume at 20ºC.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Alcohol and alcoholic beverages intended for:

a) Supply under diplomatic or consular relations;

b) Recognized international organisations, as well as for their members, under the conditions and limits established by international conventions or agreements that create such institutions;

c) The forces of any State which is a member of the North Atlantic Treaty Organisation;

d) Consumption under an agreement concluded with third countries or with international organizations, if a VAT exemption is granted under such agreement;

e) Consumption on‑board, up to the limits established by the law;

f) Despatch to other Member States or export or similar purposes.

  • Alcoholic beverages used as inputs in the production of goods not intended for human consumption provided they have been denatured in accordance with the law in force.
  • Alcoholic beverages used in the production of vinegar.
  • Alcoholic beverages used in the production of flavouring substances intended for the preparation of foodstuffs and non-alcoholic beverages whose acquired alcoholic content does not exceed 1.2 % by volume.
  • Alcoholic beverages used directly or as a component of semi‑finished goods in the production of foodstuffs, with or without filling, provided that the alcoholic content does not exceed certain limits.
  • Alcoholic beverages intended for laboratory tests and for scientific research purposes.
  • Alcoholic beverages used as an input in manufacturing, if the output does not contain alcohol;
  • Modified wine used in the manufacturing of agricultural foodstuffs;
  • Brandy produced in any approved distillery, up to a limit of 30 litres of finished good, per year and producer, intended for his consumption or for the consumption of his family or his guests, provided it is not sold.
  • Alcohol intended for industrial use (but it must be denatured according to certain procedures established by the law).
  • Alcohol that has been denatured according to the European regulations.
  • Alcohol intended for use in state or private hospitals and clinics.
  • Alcohol intended for laboratory tests and scientific research.
  • Alcohol intended for therapeutic and health‑care uses.
  • Alcohol used in the manufacture of pharmaceuticals.
  • Wine produced by individuals and intended for their consumption or for the consumption of his family or his guests, provided it is not sold.
 
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):

  • Independent small breweries: yearly production limited to 200,000 hl

Other:

  • Beer

The duty is calculated by reference to hectolitre per degree Plato or the acquired alcoholic strength of the product.

The rates are as follows: (€ per hl)

    • over 0.5% volume and under 1.2% volume of acquired alcohol:............................. 7.75
    • over 1.2% volume and under 8º Plato:.............................................................. 9.71
    • over 8º Plato and under 11º Plato:.................................................................. 15.51
    • over 11º Plato and under 13º Plato:................................................................. 19.42
    • over 13º Plato and under 15º Plato:................................................................. 23.29
    • over 15º Plato:............................................................................................. 27.24
  • Spirits

The duty is calculated per hectolitre of alcohol per 100% volume at temperature of 20º C.

The rate is €1,289.27/hl.

 
Tax due date

Payment is due by the last day of the month following that in which the taxable event (i.e. importation, release for consumption) occurred.

 
Tax collector

The taxpayer must declare release for consumption or importation in the same day in which these events occur. The duty is then assessed monthly (by the 20th day of the following month) by the Tax and Customs Authority (AT).

 
Special features

Small distilleries and breweries with only one tax warehouse, whose output does not exceed 10 hl of pure alcohol contained in spirits or 200,000 hl of beer, respectively, and which are legally and economically independent of other distilleries or breweries, maintain separate accounts and operate neither under licence from nor contract to another firm, are eligible for a 50 % reduction in rates for the beer they produce and declare for consumption. In the autonomous regions of Madeira and the Azores, certain products with the characteristics and qualities laid down in Council Regulations (EEC) Nos 4252/88 of 21 December 1988 and 1576/89 of 29 May 1989 are eligible for a 50% or 75% reduction in the general rates.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + ac + ad + d2122cb + cc + cdComments :

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 182.98 EUR 0.11
2011 190.72 EUR 0.11
2010 197.14 EUR 0.11
2009 192.51 EUR 0.11
2008 203.18 EUR 0.11
2007 229.14 EUR 0.13
2006 216.32 EUR 0.13
2005 213.43 EUR 0.14
2004 229.22 EUR 0.15
2003 216.30 EUR 0.15
2002 219.68 EUR 0.15
2001 253.12 EUR 0.19
2000 216.09 EUR 0.17

Comments