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

    Generic part

    Excise duty - Alcoholic beverages ( EU harmonised)
    Accijns op alcohol en alcoholhoudende dranken
    NL - Netherlands
    EUR
    Date
    Year
    1991/10/31
    2019/01/01
    2019/01/08 10:15:49

    Contact information

    Administration

    Ministerie van Financiën
    Directie Internationale Zaken en Verbruiksbelastingen

    Service

    Ms. Ingrid Bellemakers
    Ms. Mirjam Wensveen

    Website

    E-mail

    i.s.w.bellemakers@minfin.nl
    m.wensveen@minfin.nl

    Telephone

    +31 70 342 7358
    +31 70 342 8322

    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

    NL - Netherlands
    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)
    8.83
    21 %
    28.49
    21 %
    37.96
    21 %
    47.48
    21 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    8.83
    21 %
    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 (≤)
    26.35
    21 %
    35.11
    21 %
    43.92
    21 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    88.3
    21 %
    Sparkling
    88.3
    21 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    44.24
    21 %
    Sparkling
    44.24
    21 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    88.3
    21 %
    Sparkling
    88.3
    21 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    44.24
    21 %
    Sparkling
    44.24
    21 %


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    149.3
    21 %
    Sparkling
    149.3
    21 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    105.98
    21 %
    Sparkling
    105.98
    21 %


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,686
    21 %


    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
    For example smuggling

    When is the excise declaration due?

    At the end of the month following the month in which the alcohol is released for consumption.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    At the end of the month following the month in which the alcohol is released for consumption.

    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-c04 + d2122c-c09 + d2122c-c10 + d2122c-c11 + d214a-c04 + d214a-c07 + d214a-c08 + d214a-c09
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    1,124
    0.1525 %
    0.3935 %
    2016
    1,128
    0.1592 %
    0.4146 %
    2015
    1,119
    0.1622 %
    0.439 %
    2014
    1,091
    0.1625 %
    0.4386 %
    2013
    1,067
    0.1616 %
    0.4477 %
    2012
    1,051
    0.161 %
    0.4525 %
    2011
    996
    0.1531 %
    0.4318 %
    2010
    1,024
    0.1602 %
    0.451 %
    2009
    981
    0.157 %
    0.4469 %
    2008
    931
    0.1439 %
    0.4004 %
    2007
    902
    0.1457 %
    0.4099 %
    2006
    898
    0.1536 %
    0.4263 %
    2005
    907
    0.1646 %
    0.4702 %
    2004
    957
    0.1808 %
    0.5201 %
    2003
    884
    0.1724 %
    0.4952 %
    2002
    990
    0.1976 %
    0.5639 %
    2001
    872
    0.181 %
    0.5098 %
    2000
    833
    0.1843 %
    0.5007 %

    Footnotes