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Measures List
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Measure Name
Date when measure came into force
Adaption excise duties on alcoholic beverages 2013/01/01
Increase of rates 2014/01/01
Results 1 - 2 of 2.

Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Accijns op alcoholhoudende dranken
Tax name in English Excise on alcoholic beverages
Member State NL-Netherlands
Tax in force since 1991/10/31
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

Law on Excise Duty of 31 October 1991 (Stb. 561)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Netherlands.

 
Taxpayers

The permit holder of the tax warehouse from where the beverages are released for consumption or the importer of the beverages.

 
Tax object and basis of assessment

Excise duty is levied on:

  • Beer as defined in Council Directive 92/83/EEC of October 19, 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
  • "Non-sparkling wine" and on "sparkling wine" as defined in Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
  • All products with an alcohol content between 1.2 % and 22 %, with the exception of wine and beer, as defined in Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages.
  • Ethyl alcohol and products containing ethyl alcohol (except beer, intermediate products, non-sparkling wine and sparkling wine).

 

Taxable event:

The release for consumption and import into the Netherlands of the above mentioned products.

 

Basis of assessment:

  • Beer: the number of hectolitres / degrees Plato.
  • Wine: the number of hectolitres / alcoholic strength by volume.
  • Intermediate products: the number of hectolitres / alcoholic strength by volume.
  • Ethyl alcohol: the number of hectolitres / alcoholic strength by volume.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • When used directly or as an ingredient or semi-finished product for the production of foodstuffs , filled or otherwise, provided that alcoholic content of this semi-finished product does not exceed 8.5 litres of pure alcohol per 100 kilograms when it is used for the production of chocolate, or does not exceed 5 litres of pure alcohol per 100 kilograms when it is used for the production of other products;
  • Alcohol not intended for internal use;
  • Alcohol used for the production of medicines as described in Directive 2001/83/EG (PbEG L 311);
  • Alcohol used for the production of medicines for animals as described in Directive 2001/82/EG (PbEG L 311).
 
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

 Standard rate:

  • Wine, still: >8.5% vol, not exceeding 15% vol;
  • To wine containing more than 15% vol alcohol, a rate of EUR 129.81 per hl applies

Reduced rates:

  • Beer: independent small breweries: yearly production limited to 200,000 hl: 92,5% of standard excise duty rate (except < 7o Plato).

 

 

 Standard rate
(in national currency)

 Reduced rate
(in national currency)

Beer

 

 

 

 "low alcohol"

 "independent small breweries"

 

 per hl

 per hl
per °alcohol

 per hl
per °alcohol

 per hl

 per hl
per °alcohol

            < 7° Plato 

   7 - 11° Plato

 11 -15° Plato

     >15° Plato

 7.59

28.49

37.96

47.48

 

 

 7.59

26.35

35.11

43.92

 

 

Wine

 

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

per hl

per hl

Still <=8.5% vol

44.18

 

Still > 8.5%, <=15% vol

88.36

 

Still >15% vol

129.81

 

Sparkling <=8.5% vol

48.25

 

Sparkling >8.5% vol

254.41

 

 

Intermediate products

 

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

per hl

per hl

Still <=15% vol

105.98

 

Still >15% vol

149.29

 

Sparkling

254.41

[N/A]

 

Ethyl alcohol

 

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

per hl

per hl

Still

1,686.00

[N/A]

 
Tax due date

The duty is paid at the latest on the last day of the month following that in which the goods were released for consumption.

 
Tax collector

Dutch tax and customs administration.

 
Special features

Small producers of beer:

Lower excise duty rates, 92,5% of standard excise duty rate (except < 7o Plato),apply to small producers of beer (less than 200,000 hectolitres per year).

 

Exports:

 

For exports a remission or refund of duty is granted. Movement of goods from the territory of one Member State of the European Union to that of another Member State takes place according to the provisions of Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC..Movement of goods from the territory of one Member State of the European Union to that of another takes place according to the provisions of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products (OJ L 76, 23.3.1992).

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cd + d2122cf + d214ad + d214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,051.00 EUR 0.16
2011 996.00 EUR 0.15
2010 1,024.00 EUR 0.16
2009 981.00 EUR 0.16
2008 931.00 EUR 0.15
2007 902.00 EUR 0.15
2006 898.00 EUR 0.15
2005 907.00 EUR 0.17
2004 957.00 EUR 0.18
2003 884.00 EUR 0.17
2002 990.00 EUR 0.20
2001 872.00 EUR 0.18
2000 833.00 EUR 0.19

Comments

ESA-codes d2122cf and d214af are only taken into account partially, as they include also the energy tax