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Date when measure came into force
Rate changes alcoholic beverages August 2013 2013/08/05
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Droits d'accise sur l'alcool et les boissons alcoolisées/Accijnzen op alcohol en alcoholhoudende dranken
Tax name in English Excise duties on alcohol and alcoholic beverages
Member State BE-Belgium
Tax in force since 1993/01/01
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

Directive 2008/118/EEC of the Council of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, relates to the general arrangements for excise duty. It was transposed into Belgian law by the law of 22 December 2009 concerning the general arrangements for excise duty (BOJ of 31 December 2009).

Law of 7 January 1998, relating to the structure and excise tariffs on alcohol and alcoholic beverages (BOJ of 4 February 1998).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Belgium

 
Taxpayers

General principle: the person who releases the alcohol and alcoholic beverages, even irregulary, for consumption on the Belgian market.

 
Tax object and basis of assessment

1. Beer.

Beer includes:

  • any product listed under CN Code 2203;
  • mixtures of beer and non-alcoholic beverages of CN Code 2206.

The alcohol strength by volume must exceed 0.5 % vol. 

The assessment is per hectolitre-degree Plato of the end product. 

The number of degrees Plato measures the percentage in weight of the original extract per 100 grams of beer, this value being calculated from the actual extract and the alcohol contained in the final product.

 

2. Wine: sparkling and non-sparkling wine.

 

Non-sparkling wines (so called still wines) includes all products of CN Codes 2204 and 2205 except sparkling wines mentioned hereafter. They must have either an actual alcoholic strength by volume of more than 1.2 % but not more than 15 %, where the alcohol in the end product is obtained entirely through fermentation, or an actual alcoholic strength by volume of more than 15 % but not more than 18 % where the alcohol in the end product is obtained entirely through fermentation, and in addition, the wines are produced without any enrichment. 

Sparkling wines (or semi-sparkling wines) includes all products of CN Codes 2204 10, 2204 21 10 (replaced by the current CN Codes 2204 21 06, 2204 21 07, 2204 21 08 and 2204 21 09), 2204 29 10 and 2205. They are presented in bottles with a mushroom shaped cork which is confined by threads, strips or otherwise, or have an excess pressure of not less than 3 bars produced by carbon dioxide in solution. They must have an actual alcoholic strength by volume of more than 1.2 % but not exceeding 15 %, and the alcohol in the end product must be obtained entirely through fermentation. 

The assessment is per hectolitre of the end product. 

 

3. Fermented beverages other than wine or beer:

Other non-sparkling fermented beverages includes all the products, not listed under beer or wine, of CN Codes 2204, 2205 and 2206 which are not classified under [other sparkling fermented beverages]. They must have either an actual alcoholic strength by volume of more than 1.2 % but not exceeding 10 %, or an actual alcoholic strength by volume of more than 10 % but not exceeding 15 %, and, in addition, the alcohol in the end product being obtained entirely through fermentation.

Other sparkling fermented beverages includes all products of CN Codes 2206 00 91 as well as the products of the CN Codes 2204 10, 2204 21 10 (replaced by the current CN Codes 2204 21 06, 2204 21 07, 2204 21 08 and 2204 21 09), 2204 29 10 and 2205 which are not listed under other sparkling wine. They are presented in bottles having a mushroom shaped cork confined by threads, strips or otherwise, or having an excess pressure of not less than 3 bars produced by carbon dioxide in solution. They must have either an actual alcoholic strength by volume of more than 1.2 % but not exceeding 13 %, or an actual alcoholic strength by volume of more than 13 % but not exceeding 15 % and the alcohol in the end product must be obtained entirely through fermentation. 

The assessment is per hectolitre of the end product.

 

4. Intermediate products.

Intermediate products includes all products of CN Codes 2204, 2205 and 2206 which do not come under beer, wine or fermented beverages other than wine and beer, and have an actual alcoholic strength by volume of more than 1.2% but not exceeding 22 % vol. 

The assessment is per hectolitre of end product.

 

5. Ethyl alcohol.

Ethyl alcohol includes :

a) all products of the CN Codes 2207 and 2208. They must have an actual alcoholic strength exceeding 1.2% by volume. They are also taxed if they are part of another product listed in another chapter of the CN codes;

b) products of the CN Codes 2204, 2205 and 2206 of an actual alcoholic strength of more than 22% by volume;

c) distilled beverages whether or not containing products in solution. 

The assessment is per hectolitre of absolute alcohol at a temperature of 20° C

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • For beer, wine, fermented beverages other than wine or beer and intermediate products: in certain cases these products are exempted from the excise duty and special excise duty: i.e. when sufficiently denatured or when used for the preparation of certain foodstuffs, for scientific experimentations, ... (on certain conditions).
  • For ethyl alcohol: in certain cases ethyl alcohol is exempted from the excise duty and special excise duty: i.a. when completely or sufficiently denatured or when used for the production of vinegar (CN Code 2209), for the production of medicinal products, for the production of flavourings, for the preparation of certain foodstuffs, for medicinal use, for scientific experimentations, for use in productions processes … (on certain conditions).
  • For beer, wine and other fermented beverages than wine or beer produced by a private person which are not sold, but merely consumed by himself, his family or his guests.

 

Reduced Rates:

  • For beer produced by small independent breweries, depending upon the production of the brewery during the previous year.
  • For non-sparkling or sparkling wines or fermented beverages other than wine or beer of an actual alcoholic strength by volume of more than 1.2 % but not more than 8.5 % vol.
  • For (non-sparkling and sparkling) intermediate products of an actual alcoholic strength by volume not exceeding 15 % vol.
 
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

General comment

All rates mentioned above are the sum of ordinary excise duties and special excise duties.

Reduced rates:

  • Independent small breweries: yearly production limited to 200,000 hl, see below
  • Wine: more than 1.2% vol. and not more than 8.5%
  • Fermented beverages other than wine and beer: more than 1.2% vol. and not more than 8.5 %
  • Intermediate products: not more than 15% vol.

 

Detailed rate structure

 

Beer

 Per hectolitre-degree Plato of the end product, in €: 

 

Excise duty

Special excise duty

Total

Beer

0.7933

1.0540

1.8473

 For beer produced by small independent breweries there is a reduced rate:

Per hectolitre/degree Plato of the end product , in €: 

Yearly production

Excise duty

Special excise duty

Total

not exceeding 12,500 hl

0.3966

1.2097

1.6063

not exceeding 25,000 hl

0.3966

1.2633

1.6599

not exceeding 50,000 hl

0.3966

1.3168

1.7134

not exceeding 75,000 hl

0.4462

1.3208

1.7670

not exceeding 200,000 hl

0.4462

1.3744

1.8206

 

Wine 

Per hectolitre of the end product, in €: 

 

Excise duty (1)

Special excise duty (1)

Total

Non sparkling wines

0

57.24

57.24

Sparkling wines

0

195.88

195.88

 (1) € 0 excise duty and € 18.2049 special excise duty for any kind of non-sparkling or sparkling wines of an

actual alcoholic strength by volume of more than 1.2% but not more than 8.5% vol.

 

Fermented beverages other than wine or beer

 Per hectolitre of the end product, in € 

 

Excise duty (1)

Special excise duty (1)

Total

Non-sparkling

0

57.24

57.24

Sparkling

0

195.88

195.88

(1) € 0 excise duty and € 18.2049 special excise duty for any kind of other (non‑sparkling or sparkling) fermented

beverage of an actual alcoholic strength by volume of more than 1.2% but not more than 8.5% vol.

 

Intermediate products

 Per hectolitre of end product, in € 

 

Excise duty

Special excise duty

Total

« non-sparkling » intermediate products

     

a) alcoholic strength exceeding 15% by volume

66.9313

53.5886

120.5199

b) alcoholic strength not exceeding 15% by volume

47.0998

43.4233

90.5231

« sparkling » intermediate products (1)

     

a) alcoholic strength exceeding 15% by volume

66.9313

128.8512

195.7825

b) alcoholic strength not exceeding 15% by volume

47.0998

148.6827

195.7825

(1)in particular : if contained in bottles with a mushroom-shaped cork which is confined by threads, strips or otherwise,

or have an excess pressure of not less than 3 bars produced by carbon dioxide in solution.

 

Ethyl alcohol 

In €, per hectolitre of absolute alcohol at a temperature of 20 °C: 

 

Excise duty

Special excise duty

Total

Ethyl alcohol

223.1042 1,901.5770 2,124.6812

 

 
Tax due date

Excise duty are chargeable at the time of release for consumption in the country, i.e. at the time of the departure of excise goods from a duty suspension arrangement, at the time of the holding of excise goods outside a duty suspension arrangement where excise duty has not been levied, at the time of the production of excise goods outside a duty suspension arrangement and at the time of the importation, unless the excise goods are placed, immediately upon importation, under a duty suspension arrangement. Excise duty is also chargeable where the absence of goods which must be subject to excise duties is noticed.

A duty suspension arrangement is a tax arrangement allowing suspension of excise duties with respect to the production, processing, holding and movement of excise goods which are not covered by a customs suspension arrangement.

In principle a cash payment is required at the time the tax debt arises. However, provided certain conditions are met and a security is given, a term of payment may be granted. With respect to ethyl alcohol and spirit drinks, beer, non-sparkling wines, sparkling wines, other non-sparkling or sparkling fermented beverages and intermediate products, this term of payment for registered warehousekeepers runs until the the Thursday of the week following the week during which the declaration of release for consumption has been filed.

 
Tax collector

Federal Public Service Finance, Customs and Excises Administration

 
Special features

1. Reduced rates for small independent breweries

2. Reduced rates for wine and fermented beverages other than wine or beer of an actual alcoholic strength by volume of more than 1.2 % but not more than 8.5 % vol.

3. Reduced rates for intermediate products of an actual alcoholic strength by volume not exceeding 15 % vol.

4. For all products concerned, as well as for the other Community excise products, ordinary excise duties are levied which are common to Belgium and Luxemburg, and special excise duties are levied on the sole benefit of Belgium.

 

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad + af + ag + ah + al + d2122cd + cf + cg + ch + cl

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 635.10 EUR 0.16
2011 623.90 EUR 0.17
2010 621.60 EUR 0.17
2009 603.00 EUR 0.17
2008 599.30 EUR 0.17
2007 597.20 EUR 0.17
2006 592.70 EUR 0.18
2005 581.80 EUR 0.19
2004 581.00 EUR 0.20
2003 588.90 EUR 0.21
2002 575.30 EUR 0.21
2001 572.90 EUR 0.22
2000 571.00 EUR 0.22

Comments