Service & Technology  #MoveForward

Book ferry now
+33 (0)4 42 99 11 11
Facebook Linkedin Twitter

Service & Technology

#MoveForward

Book ferry now
Register your drivers now
+33 (0)4 42 99 11 11

VAT, Customs & Excises

Log in
+33 (0)1 41 98 48 18

B2C ALCOHOL EXCISE CZECH REPUBLIC

CZECH REPUBLIC ALCOHOL EXCISE DUTIES FOR B2C

Excise duties are indirect taxes on alcoholic beverages, levied in the country where the goods are consumed (Czech Republic). This also extends to cross-border business-to-consumer (B2C) sales.

Who is responsible? Although the cost is ultimately borne by consumers, the legal obligation to declare and pay the duty lies with producers, importers, or fiscal representatives acting on behalf of foreign sellers.

Menu

Alcohol excise duties rates

  • Alcohol (1.2 – 99): CZK 39100 per HLAP
  • Intermediate products: CZK 2340 per hectoliter
  • Beer: CZK 32 per HLPT
  • Sparkling Wine: CZK 2340 per hectoliter
  • Still Wine: 0

Legal background for B2C sales in Czech Republic

In Czech Republic, the EU Directive2020/262 is transposed to the local Czech Excise Duty Act (Act No.353/2003), which prevails that companies, selling alcohol to Czech individuals, should be registered in Czech Republic under status of consignor within the system of distance sales and subject to ongoing reporting obligations.

Concept & How it works

During the registration process, Eurotax will complete and submit your application.
 
The registration in Czech Republic takes around one month, the last step is the request of security deposit by the Czech Authorities. 
 
The declaration of excise duties is monthly, as well as the payment of the excise duties.
 
However, in Czech Republic there is an additional requirement of sending data to the Czech Customs before the shipment takes place.
 
For this purpose, once your company has orders, you will need to send the data of these orders. Eurotax helps you with this report.
 
Kindly note, that even there is no excise duties payable on still wine in Czech Republic, the registration and reporting is still an obligation.

Acompanying documents

The SAD form or an equivalent document with all the information relating to the shipped alcoholic beverages is necessary.
 
This document must accompany each box, with one copy inside the box,and another one outside the box, and one to be provided to the recipient.
 
After your registration is completed, Eurotax will provide you with the values to be used in the SAD form and with a suggested template you could use.

Data Provision

For ongoing reporting purposes, Eurotax will need a detailed overview of all the transactions.

This data can be provided in an Excel spreadsheet or via APIsolution.

For the biweekly advance notices, the deadlines are 15th and the last day of the month. Meaning that the orders declared on the 15th will correspond with the shipments made from 15th until the last day of the month.