B2C ALCOHOL EXCISE SLOVAKIA
SLOVAKIAN ALCOHOL EXCISE DUTIES FOR B2C
Excise duties are indirect taxes on alcoholic beverages, applied in the country where the goods are consumed in Slovakia in this case, including cross-border B2C sales.
Who is responsible? While the cost is ultimately passed on to consumers, the legal duty to declare and pay rests with producers, importers, or fiscal representatives acting on behalf of foreign sellers.
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Alcohol excise duties rates
- Spirits: € (745,20- 1490,40) per HLPT
- Still wine: 0
- Sparkling wine: €79.65 per hectoliter
- Sparkling wine =<8.5%: €54.16
- Silent fermented drink: 0
- Sparkling fermented drink: €79.65 per hectoliter
- Intermediateproduct: €84.24 per hectoliter
- Beer: € (2.652 – 3.587) per HLPT
Legal background for B2C sales in Slovakia
In Slovakia, the EU Directive 2020/262 is transposed to the Act No. 530/2011 Coll. on Excise Duty on Alcoholic Beverages.
In Slovakia, foreign suppliers (or their authorised representatives) need to register, declare, and pay excise duties if they are supplying into Slovakia, especially under distance selling rules or when the goods are released for consumption in Slovakia.
Eurotax declares your excise duties in Slovakia.
Concept & How it works
During the registration process, Eurotax will complete and submit your application.
Eurotax will request an advance payment amount, to be able to pay the excise duties on your company’s behalf.
The reporting of excise duties is bi-weekly.
The declaration & payment of the excise duties is monthly in Slovakia.
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.
