Alcoholic beverages & E-commerce: Excise Duties constraints in Europe

Alcoholic beverages & E-commerce: Excise Duties constraints in Europe

Excise duties due on online sales performed to private individuals (B2C) are payable by the seller in the Member State of consumption on the one hand, and subject to two declarations for one order dispatched and delivered on the other hand. The large volume of transactions specific to e-commerce allows us to easily imagine that the administrative burdens then generated tend to accentuate the operators’ lack of conformity, or worse: fraud circuits. Through our association EDRA (European Excise Duty Representatives Alliance) we are broadening our awareness-raising efforts with a dozen Member States of the European Union in order to facilitate the excise duty compliance processes of e-merchants.