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

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Imposto sobre o álcool e as bebidas alcoólicas - IABA
    PT - Portugal
    EUR
    Date
    Year
    2000/01/01
    2018/07/01
    2019/05/29 08:32:56

    Contact information

    Administration

    Autoridade Tributária e Aduaneira /AT

    Service

    Website

    E-mail

    Telephone

    +351 218 813 714

    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

    PT - Portugal
    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)
    10.44
    23 %
    16.7
    23 %
    20.89
    23 %
    25.06
    23 %
    29.3
    23 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    8.34
    23 %
    4.17
    23 %
    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 (≤)
    5.22
    23 %
    8.35
    23 %
    10.45
    23 %
    12.53
    23 %
    14.65
    23 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    13 %
    Sparkling
    0
    23 %


    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
    10.44
    23 %
    Sparkling
    10.44
    23 %


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


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    76.1
    23 %
    38.05
    23 %
    Sparkling


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    0
    23 %
    Sparkling


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    1,386.93
    23 %
    1,237.58
    23 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %
    346.73
    23 %
    346.73
    23 %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %
    693.47
    23 %


    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?

    until the end of the day after consumption

    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-c02 + d2122c-c03 + d2122c-c04 + d214a-c02 + d214a-c03 + d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    280.1
    0.1439 %
    0.418 %
    2016
    214.14
    0.1148 %
    0.3366 %
    2015
    191.06
    0.1063 %
    0.3086 %
    2014
    187.9
    0.1086 %
    0.317 %
    2013
    186.04
    0.1093 %
    0.3208 %
    2012
    183.17
    0.1088 %
    0.3424 %
    2011
    190.7
    0.1082 %
    0.3349 %
    2010
    197.1
    0.1095 %
    0.3605 %
    2009
    192.51
    0.1097 %
    0.3668 %
    2008
    203.18
    0.1136 %
    0.358 %
    2007
    229.26
    0.1307 %
    0.4106 %
    2006
    216.25
    0.1301 %
    0.4152 %
    2005
    213.57
    0.1346 %
    0.437 %
    2004
    229.49
    0.1506 %
    0.4995 %
    2003
    216.39
    0.1481 %
    0.4724 %
    2002
    219.79
    0.1541 %
    0.4931 %
    2001
    253.22
    0.1864 %
    0.6049 %
    2000
    216.16
    0.1683 %
    0.5419 %

    Footnotes