As you know, the indirect tax in the EU is a constant changing scenery, with new developments coming to force each year. Therefore, Eurotax is always there to keep you up to date with the upcoming changes in all the European markets.
In this article, you will find how the alcohol excise duties are regulated and the changes of rates of the excise duty applicable for the alcoholic beverages, that went to force in January 2023 in France, Sweden & Italy.
How are the alcohol excise duties regulated in the EU?
Excise duties on alcohol are regulated through two main directives of EU legislation.
1) The Directive 92/83/EEC on excise on duties sets out:
The structures of excise duties on alcohol and alcoholic beverages
The categories of alcohol and alcoholic beverages subject to excise duty
The basis on which the excise duty is calculated
It also includes special provisions such as reduced rates for small breweries and small distilleries, some products, and geographical regions.
2) Directive 92/84/EEC sets out minimum rates that must be applied to each category of alcoholic beverage as well as reduced rates for some regions.
Namely, EU legislation only sets harmonized minimum rates, which means that EU countries have the freedom to apply excise duty rates above these minima, according to their own national needs.
New excise alcohol duties rates for 2023:
| Country | Excise Category | New excise rate as of 2023 |
| France | Still wines | 3,98 €/hl |
| Fermented beverages other than wine and beer | 3,98 €/hl | |
| Sparkling wine | 9,85 €/hl | |
| Ciders/Pears/Hydromels | 1,39 €/hl | |
| Intermediate products falling under one of the categories of wine products | 49,73 €/hl | |
| Other intermediate products | 198,91 €/hl | |
| Beers less than 2.8% vol. | 3,91 €/hl/degré | |
| Beers over 2.8% vol. | 7,82€/hl/degré | |
| Small breweries ≤ 200 000 hl | 3,91 €/hl/degré | |
| Rum from the DOM | 917,72 €/hlap | |
| Other spirits | 1 834,42 €/hlap | |
| Reduced duty for distillers | 917,21 €/hlap | |
| France: Social contribution | Alcohols containing more than 18% vol. – Full rate | 589,00€/hlap |
| Intermediate products containing more than 18% vol. – Full strength | 49,73 €/hl | |
| Intermediate products over 18% vol. – Reduced rate to 40 | 19,91 €/hl | |
| Beers over 18% vol. | 49,73 €/hl | |
| Duty on rum and spirits made from local alcohol | 403 €/hlap | |
| Italy | Tax rates for beer | € 2,99 |
| Sweden | Tax rates for beer | |
| Volume percentage | Tax rate per liter and volume percentage | |
| Above 0.5 maximum 2.8 | SEK 0.00 | |
| Above 2.8 | SEK 2.12 | |
| Tax rates for wine and other fermented beverages | ||
| Volume percentage | Tax rate per liter | |
| Over 1.2 maximum 2.25 | SEK 0.00 | |
| Above 2.25 maximum 4.5 | SEK 9.65 | |
| Above 4.5 maximum 7 | SEK 14.26 | |
| Above 7 maximum 8.5 | SEK 19.62 | |
| Above 8.5 maximum 15 | SEK 27.49 | |
| Over 15 no more than 18 (wine only) | SEK 57.53 | |
| Tax rates for intermediary products | ||
| Volume percentage | Tax rate per liter | |
| Above 1.2 maximum 15 | SEK 34.64 | |
| Over 15 maximum 22 | SEK 57.53 | |
| Tax rates for ethyl alcohol | ||
| Volume percentage | Tax rate per liter of pure alcohol | |
| Above 1.2 | SEK 521.76 per liter of pure alcohol |
Even more so, there are multiple countries that still have not announced any changes, therefore, Eurotax will keep you fully up to date as soon as the information becomes available.
Do not forget to follow our Linkedin page or contact us here if you need any information. We also invite you to visit our alcohol excise duties page or make your alcohol excise duties simulation here.
