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

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Dazju tas-Sisa (fuq ix-Xorb Alkaholiku)
    MT - Malta
    EUR
    Date
    Year
    1995/01/01
    2019/01/01
    2019/01/31 16:19:40

    Contact information

    Administration

    Ministry of Finance, the Economy & Investment
    Customs Department

    Service

    Website

    E-mail

    Telephone

    +356 25 685 153
    +356 25 685 262

    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

    MT - Malta
    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)
    1.93
    18 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    0.45
    18 %
    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 (≤)
    0.965
    18 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    20.5
    18 %
    Sparkling
    20.5
    18 %


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


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    2
    18 %
    Sparkling
    2
    18 %


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


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    152
    18 %
    Sparkling
    152
    18 %


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


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,360
    18 %


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


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


    National Taxes

    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?


    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    On the 15th day of the following month

    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

    d214a-c02 + d214a-c03 + d214a-c06
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    19.2
    0.17 %
    0.5321 %
    2016
    17.92
    0.1733 %
    0.5553 %
    2015
    16.77
    0.1739 %
    0.5664 %
    2014
    14.58
    0.1714 %
    0.5288 %
    2013
    13.35
    0.1746 %
    0.5352 %
    2012
    11.77
    0.1642 %
    0.5067 %
    2011
    10.92
    0.1598 %
    0.4966 %
    2010
    9.89
    0.1499 %
    0.4693 %
    2009
    8.69
    0.1416 %
    0.4363 %
    2008
    10.93
    0.1783 %
    0.5555 %
    2007
    10.63
    0.1846 %
    0.5622 %
    2006
    11.25
    0.2089 %
    0.6536 %
    2005
    10.43
    0.2028 %
    0.6426 %
    2004
    10.83
    0.2225 %
    0.7399 %
    2003
    10.36
    0.2161 %
    0.7347 %
    2002
    9.97
    0.2105 %
    0.7167 %
    2001
    9.39
    0.2068 %
    0.7225 %
    2000
    7.7
    0.1752 %
    0.6443 %

    Footnotes