Navigation path


Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Spotřební daň z lihu, spotřební daň z piva, spotřební daň z vína a meziproduktů
Tax name in English Excise duty - Alcoholic beverages (EU harmonised)
Member State CZ-Czech Republic
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

1992 Excise duty Act No 587/1992 Sb., replaced by Excise duty Act No 353/2003 Coll., as amended

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Czech Republic.

 
Taxpayers

Producers and importers, traders.

 
Tax object and basis of assessment

Excise duty on ethyl alcohol:

  • All products with an actual alcoholic strength by volume exceeding 1.2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN.
  • Products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.
  • The quantity of ethyl alcohol is expressed in hectolitres of pure ethyl alcohol at 20ºC.

 

Excise duty on beer:

  • Products falling within CN code 2203 which have an actual alcoholic strength by volume exceeding 0.5 % volume or any other product containing a mixture of beer with non-alcoholic beverage falling within CN codes 2206 which have an actual alcoholic strength by volume exceeding 0.5 % volume.
  • The basis of assessment is the number of hectolitres/degree Plato.

 

Excise duty on wine:

  • Still, sparkling wine and intermediate products: alcoholic strength by volume 1.2% - 22 % vol.
  • The basis of assessment is the quantity of wine and intermediate products in hectolitres.
 
Deductions, Allowances, Credits, Exemptions

Excise duty on ethyl alcohol:

Exemptions: ethyl alcohol for production of foodstuffs, food flavours, vinegar, medicines completely denatured alcohol, partially denatured alcohol, ethyl alcohol destined for testing, analyses and samples for the purposes of Customs Authority.

Excise duty on beer:

Exemptions: beer for production of foodstuffs, food flavours, vinegar, medicines, production losses, production of beer by private person for her/his own consumption not exceeding 200 l per year, beer destined for testing, analyses and samples for the purposes of Customs Authority.

Excise duty on wine:

Exemptions: wine and intermediate products for production for production of foodstuffs, food flavours, vinegar, medicines, production losses, wine and intermediate products destined for testing, analyses and samples for the purposes of Customs Authority.

 
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
  • Beer: reduced rates for independent small breweries: yearly production limited to 200,000 h

     

    CN codes

    Excise duty rate in CZK/hl  for each per cent of degree Plato

    Standard rate 

    Reduced rates for small independent breweries 

    5 groups of small breweries according to the annual production in hl

    up to 10,000 inclusive

    from 10,000 to 50,000 inclusive

    from 50,000 to 100,000 inclusive

    from 100,000 to 150,000 inclusive

    from 150,000 to 200,000 inclusive

    2203, 2206

    32.00 CZK

    16.00 CZK

    19.20 CZK

    22.40 CZK

    25.60 CZK

    28.80 CZK

     

  • Ethyl alcohol: 50 % of standard rate for alcohol produced by fruit growers distilleries producing, on annual basis, more than 10 hl of ethyl alcohol from fruit supplied to them by fruit growers households. The application of the reduced rate shall be limited to 30 litres of fruit spirits per producing fruit growers' household per year, destined exclusively for their personal consumption. Yearly production limited to 10 hl of pure alcohol
 
Tax due date

Excise duty on ethyl alcohol:

Tax due date – within 55 days following the end of the tax period. Fruit grower´s distilleries- within 25 days following the end of the tax period.

 

Excise duty on beer:

Tax due date – within 40 days following the end of the tax period.

 

Excise duty on wine  and intermediate products  :

Tax due date – within 40 days following the end of the tax period.

 
Tax collector

Customs authorities.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + ac + ad + d2122cb + cc + cd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10,947.00 CZK 0.27
2011 11,748.00 CZK 0.29
2010 10,562.00 CZK 0.27
2009 11,554.00 CZK 0.29
2008 10,953.00 CZK 0.27
2007 11,124.00 CZK 0.29
2006 10,761.00 CZK 0.31
2005 9,787.00 CZK 0.30
2004 8,948.00 CZK 0.29
2003 9,539.00 CZK 0.34
2002 9,614.00 CZK 0.36
2001 10,033.00 CZK 0.39
2000 9,388.00 CZK 0.40

Comments