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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Accisa sull'alcole e le bevande alcoliche
Tax name in English Excise duty - Alcoholic beverages (EU harmonised)
Member State IT-Italy
Tax in force since 1924/07/08
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

Dlgs. n. 504 of 26 October 1995 (Consolidated excise law)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Warehousekeeper of the tax warehouse where the release for consumption takes place.

 
Tax object and basis of assessment

Beer: Hectolitre/degree  Plato of finished product

Wine: Hectolitre of finisched product

Fermented beverages other than wine and beer: Hectolitre of finisched product

Intermediate Products: Hectolitre of finisched product

Ethyl alcohol: Hectolitre of pure alcohool at 20° Celsius degree

 
Deductions, Allowances, Credits, Exemptions

Exemption:

Beer produced by any private person for his own consumption, of members of his family or his guests is exempt from duty, provided that it is not sold in any way.

Spirits: Exemption for the uses laid down in Article 27(3) of Dlgs n° 504 of 26 October 1995. The following are given as examples: alcohol denatured by a general denaturant and intended for sale; alcohol denatured by a special denaturant as approved by the finance administration and used in the manufacture of products not intended for human consumption; alcohol used in the manufacture of medicines; alcohol used in the production of flavourings intended for the preparation of food products; alcohol used directly in the manufacture of food products, etc.

 
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

For products released for consumption each month the payment must be made within the 16th of the following month; for products released for consumption in July the payment must be made within the 20th of August; for products released for consumption from 1st to 15th of December the payment must be made within the 27th of the same month.

 
Tax collector

Customs and Monopolies Agency

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad+d214bb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,035.00 EUR 0.06
2011 1,077.00 EUR 0.07
2010 1,054.00 EUR 0.07
2009 1,033.00 EUR 0.07
2008 1,154.00 EUR 0.07
2007 1,084.00 EUR 0.07
2006 1,115.00 EUR 0.07
2005 1,012.00 EUR 0.07
2004 901.00 EUR 0.06
2003 911.00 EUR 0.07
2002 840.00 EUR 0.06
2001 846.00 EUR 0.07
2000 728.00 EUR 0.06

Comments