If you receive, store or ship alcoholic products subject to excise duty, you are liable in this respect of a certain number of formalities leading potentially to the payment and/or refund of excise duties.
Your purchases, production and distribution schemes must then be processed with scrutiny as regards of indirect taxes are concerned. Indeed, the principle can be resumed as follows :
One has to be an excise authorized operator in order to :
- Receive products under excise duty suspension (Registered Consignee) ;
- Ship products under excise duty suspension (Registered Consignor) ;
- Receive and/or store and/or ship product under excise duty suspension (Authorized Warehouse Keeper).
- In case of transport of goods under duty suspension, goods must travel with an EAD – Electronic Accompanying Document;
- An excise number correspondence is required, i.e. both shipper and recipient of such excise suspended product must have an excise number for one of these 3 excise status.
Where goods are NOT shipped / sold under duty suspension, their status is called “excise duty paid”.
It will then be required to define the best excise status applicable, to file the required applications before Customs Authorities and moreover to maintain such authorization / status in conformity with the regulation, at all times.
EUROTAX guides you throughout these various steps within an integrated advisory assistance in order to define and/secure your excise duty set-up. Especially with regards to distant sales (e-commerce) of alcoholic beverages.
As soon as you are contemplating performing distant sales of alcoholic beverages (wine, beers, and spirits) to the attention of private individuals located in another Member State, you will face the obligation or necessity to appoint a fiscal representative for excise duty purposes in the Member State of delivery.
Example: You are a spirit producer or a e-commerce platform and want to directly sell spirits to private individuals located in another Member State (e.g. Germany, Italy or Spain).
EUROTAX assists you in these formalities and organizes your representation on over a dozen of EU countries.
The aim of this network is to provide you with a solution for any possible flow you may perform within the European union.
From the EUROTAX expertise on excise duty and, the natural synergies to be made with VAT, is born an innovative offer of service customized for distant sellers of the alcoholic beverages sector – Wines, Beers and Spirits.
Contact us for more information. Our fees are based on the number of countries included in the scope, and on the volume of transactions. Between the VAT distant sales regime and the Excise one, compliance will not be a constraint to your European development anymore.
Indirect Tax Director
Indirect Tax Manager