Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part



    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by





    The tax base is set by





    The reliefs are set by





    Beneficiary






    Geographical Scope

    Taxpayers

    Who is liable for excise duty?

    Tax object and basis of assessment

    What are the taxable objects?

    What is the basis of assessment?

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Additional information
    Per hl Per °Plato (min. 0.748 EUR) Per hl Per °Alcohol (min. 1.87 EUR)


    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Additional information


    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    Per hl Per °Plato (>= 50% of standard rate) Per hl Per °Alcohol (>= 50% of standard rate) VAT % Additional information


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Additional information
    Still


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Additional information
    Still


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT % Additional information
    Still


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Additional information
    Still


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT % Additional information
    Still


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT % Additional information
    Still


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT % Additional information


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT % Additional information


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT % Additional information


    National Taxes

    Tax due date

    When is the excise duty chargeable?


    When is the excise declaration due?


    When is the excise duty payable?

    Tax collector

    General comments

    Economic function








    Environmental taxes




    Tax revenue

    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes