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

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Accises sur les alcools et les boissons alcoolisées et taxe de consommation sur les alcools
    LU - Luxembourg
    EUR
    Date
    Year
    1925/07/27
    2019/01/01
    2019/05/29 08:21:16

    Contact information

    Administration

    Administration des douanes et accises

    Service

    Division TAXUD

    Website

    https://douanes.public.lu/fr.html

    E-mail

    taxud@do.etat.lu

    Telephone

    +352 2818 2818
    +352 2818 2228

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    LU - Luxembourg
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Plato
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Plato (min. 0.748 EUR)
    0.7933
    17 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    17 %
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Plato
    Per hl Per °Plato (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)
    0.3966
    17 %
    0.4462
    17 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    17 %
    Sparkling
    0
    17 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    17 %
    Sparkling
    17 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    0
    17 %
    Sparkling
    0
    17 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    17 %
    Sparkling
    17 %


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    66.9313
    17 %
    Sparkling
    66.9313
    17 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    47.0998
    17 %
    Sparkling
    47.0998
    17 %


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,041.1528
    17 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %
    17 %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %
    17 %


    National Taxes

    Surcharge on premix drinks
    600
    hl of finished product

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Thursday following the entry of the release for consumption declaration

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d2122c-c01 + d2122c-c09 + d2122c-c10 + d2122c-c11 + d2122c-c12 + d2122c-c14 + d214a-c01 + d214a-c02 + d214a-c03
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    52.67
    0.0952 %
    0.2451 %
    2016
    50.53
    0.0948 %
    0.2488 %
    2015
    40.99
    0.0795 %
    0.2118 %
    2014
    38.91
    0.0781 %
    0.2075 %
    2013
    35.07
    0.0754 %
    0.1963 %
    2012
    31.86
    0.0722 %
    0.1876 %
    2011
    32.62
    0.0756 %
    0.2033 %
    2010
    29.45
    0.0733 %
    0.1949 %
    2009
    30.91
    0.0836 %
    0.2178 %
    2008
    30.62
    0.0803 %
    0.2179 %
    2007
    30.75
    0.0827 %
    0.2278 %
    2006
    29.44
    0.0871 %
    0.2428 %
    2005
    31.17
    0.1038 %
    0.2737 %
    2004
    32.96
    0.118 %
    0.3218 %
    2003
    32.92
    0.1257 %
    0.3336 %
    2002
    29.82
    0.1188 %
    0.3163 %
    2001
    29.11
    0.1225 %
    0.3242 %
    2000
    27.83
    0.1206 %
    0.3231 %

    Footnotes