Taxes in Europe Database v2
Law on sundry consumption taxes, see Statutory Notice No 56 of 29 January 2008 and later amendments.
Businesses producing or importing incandescent lamps or electric fuses.
Fuses for high‑tension appliances and single‑cap low‑energy fluorescent lamps (bulbs) are exempt from the tax. Low‑energy bulbs are also exempt from the tax.
Electric light bulbs with a maximum width of over 19 mm or a maximum length of over 35 mm
On delivery of the goods from the registered businesses.
Businesses producing or importing taxable goods are required to register with the customs service.
The businesses are required, after the end of a tax period of one month but not later than the 15th of the following month, to declare to the customs service the quantity of taxable goods delivered during the month.
The tax for goods delivered during any month must be paid before the 15th day of the following month.
The goods can either be added to the businesses untaxed stocks and assessed on delivery from the businesses, or they can be assessed for tax on entry. In the latter case the tax on goods imported during any month must be paid before the 15th day of the following month.