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Measure Name
Date when measure came into force
Rate increase - Alcoholic Beverages 2013/11/05
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Dazju tas-Sisa (fuq ix-Xorb Alkaholiku)
Tax name in English Excise Duty Act - Alcohol
Member State MT-Malta
Tax in force since 1995/01/01
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

Excise Duty Act - Chapter 382 (Second Schedule)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Malta

 
Taxpayers

All traders (importers and exporters) and producers

 
Tax object and basis of assessment

- Beer falling within Customs Tariff code 2200.

- Products containing a mixture of beer with non-alcoholic drinks falling within Customs Tariff code 2203 or any product containing a mixture of beer with a non-alcoholic drink falling under Customs Tariff code 2206.

The excise duty on beer is assessed by reference per hectolitre per degree plato.

 

- Ethyl Alcohol (including spirits).

 

Basis of assessment:

Alcoholic strength (percentage alcohol per litre).

 
Deductions, Allowances, Credits, Exemptions

EXEMPTIONS

 

The products described in this Schedule are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:

 

1.

a) when distributed in the form of alcohol which has been completely denatured to the satisfaction of the Commissioner;

b) when both denatured to the satisfaction of the Commissioner and used for the manufacture of any product not for human consumption;

c) when used for the production of vinegar falling within Customs Tariff Heading No. 2209;

d) when used for the production of medicines;

e) when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% vol.;

f) when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100kg of the product for other products;

g) alcoholic beverages to be sold for immediate consumption on board ships or aircraft travelling to another EU country.

 2.

a) as samples for analysis, for necessary production tests, or for scientific purposes;

b) for scientific research;

c) for medical purposes in hospitals and pharmacies;

d) in a manufacturing process provided that the final product does not contain alcohol;

e) in the manufacture of a component product which is not subject to excise duty.

 
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

Duty is due when the product is released either directly or when dispatched from a warehouse for consumption.

 
Tax collector

Commissioner for Revenue

 
Special features

Refunds:

Drawback: allowed on eligible dutiable goods on which duty has been paid for export to third countries or dispatched to other Member States or warehoused for export or destroyed.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ab + d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11.77 EUR 0.16
2011 10.92 EUR 0.16
2010 9.89 EUR 0.15
2009 8.69 EUR 0.14
2008 10.93 EUR 0.18
2007 10.63 EUR 0.18
2006 11.25 EUR 0.21
2005 10.43 EUR 0.20
2004 10.83 EUR 0.22
2003 10.36 EUR 0.22
2002 9.97 EUR 0.21
2001 9.39 EUR 0.21
2000 7.70 EUR 0.17

Comments