Eurotax is pleased to announce the launch of the B2B alcohol excise service (certified consignee) in the Nordic countries.
Eurotax clients can now send their alcohol from an EU country to Denmark, Sweden and Finland to business recipients who do not have an excise number (hotels, restaurants, companies, warehouses, cellars, etc.)
This new offering responds to the growing demand from companies wishing to send their products to the Nordic countries, markets with significant potential for alcohols.
Reminder of Alcohol excise duties for B2B transactions:
Alcohol excise duties are taxes levied on the production, importation, and distribution of alcoholic beverages.
For the B2B cross border sales within the EU under duty paid status, the seller and the buyer of alcoholic beverages are responsible for declaring and paying the excise duty to the relevant tax authorities under a certified consignor and consignee regime.
Certified Consignor and Consignee Regime
Under the Certified Consignor and Consignee Regime, which has been implemented in the European Union in 2023, businesses that transport alcoholic beverages between EU countries should register with the Customs authorities as a Certified Consignor (EC) in the country of departure and the recipient should register as a Certified Consignee (DC) in the country of arrival. This regime simplifies the process of declaring and paying excise duties, as the EC or DC takes on responsibility for the duty payment in the respective country.
Requirements for EC and DC Status
To obtain EC or DC status, businesses must meet certain requirements, such as having a secure warehouse and maintaining accurate records of alcoholic beverages transported. They must also have a reliable payment method for remitting excise duties to the relevant tax authorities.
Given the complexities of alcohol excise duties, businesses involved in the movement of alcoholic beverages across borders should seek professional assistance.
Once your company is ready with their certified consignor status in the country of departure, Eurotax takes care of all the formalities for the management of your e-SAD (simplified electronic administrative document) and for the payment of your excise duties in the country of arrival.
To take advantage of this new offer, as well as other available destinations, please contact Eurotax or visit our B2B alcohol excise page.
