Taxes in Europe Database v2
1995 Tobacco Excise Duty Law, BGBl. No 704/1994, as last amended by BGBl. I No 105/2014.
A certain amount of tax revenue is earmarked for social security, resulting from an one time increase in tax rates in 2005. The rest is distributed as follows: The federal government (67.8%), the provincial governments (20.5%) and the local authorities (11.7%).
Generally, owners of tax warehouses (authorised manufacturing enterprises and warehouses), authorised recipients (registered consignees).
Cigarettes, cigars, cigarillos, and smoking tobacco (fine‑cut, other smoking tobacco).
Basis of assessment:
Exemptions include, in particular, enterprises using tobacco products (e.g. use for commercial purposes other than smoking and manufacture of tobacco products) and for quality testing.
In principle 25 days after the end of the month in which the product left warehouse.
Federal customs administration.