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Measure Name
Date when measure came into force
Increase of standard rates on alcoholic drinks 2012/12/06
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ
Tax name in English Excise duties
Member State CY-Cyprus
Tax in force since 2004/05/01
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

The Excise Duties Law No. 91(I)/2004.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Republic of Cyprus.

 
Taxpayers

Includes mainly the following natural or legal persons:

  • in relation to the holding of goods under suspensive arrangement, the person who releases or on whose behalf the excise goods are released from the suspensive arrangement;
  • in relation to the holding of excise goods outside suspensive arrangement, any person holding the excise goods;
  • in relation to the manufacture of excise goods, any person involved in the manufacture;
  • in relation to importation, the person who declares the goods upon importation or any person involved in the irregular importation.
 
Tax object and basis of assessment

Alcohol and alcoholic beverages.

By volume:

(a) For ethyl alcohol 100 ltrs of anhydrous ethyl alcohol at a temperature of 20°C,

(b) For beer hectolitre per degree of alcohol of final product.

(c) For other alcoholic beverages 100ltrs

 
Deductions, Allowances, Credits, Exemptions

Exemptions

  • Exemptions are provided for all excisable goods in respect of diplomatic and consular relations, International organizations, etc.
  • Exemptions are also provided for specific uses e.g. when alcohol is denatured (completely or partly), used by the Medical Services of the Republic of Cyprus, used for the production of medicines, vinegar or flavors or used for scientific research.
  • Exemptions are also provided forall excisable goods purchased in duty-free shops which are carried in personal luggage of travelers travelling to third territories or third countries by sea or by air or purchased on aircrafts or ships during a flight or voyage to third territories or third countries.
 
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
 
Tax due date

Excise duty is due at the time of release of goods for consumption or when shortages are recorded which must be subject to excise duty

 
Tax collector

Customs and Excise Department.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d214ad + d2122dh

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 27.41 EUR 0.14
2011 26.20 EUR 0.13
2010 28.57 EUR 0.15
2009 27.31 EUR 0.15
2008 28.20 EUR 0.15
2007 27.80 EUR 0.16
2006 26.50 EUR 0.16
2005 25.30 EUR 0.17
2004 19.40 EUR 0.14
2003 13.80 EUR 0.11
2002 12.80 EUR 0.11
2001 12.50 EUR 0.11
2000 11.70 EUR 0.11

Comments