2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT
3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.6- Packaging wastes compliance
In this post you will find useful links to EU and national ressources to identify key points when delivering excisable goods.
Legal framework applying to excisables goods
First of all, the main piece of legislation is the VAT Directive (2006/112/EC).
Furthermore, binding implementing measures ensure uniform application of the VAT Directive. This can be found in the VAT Implementing Regulation (Council Regulation (EU) No 282/2011). Also, these measures are directly applicable without transposition into national law.
We will focus on art. Also, the legal framework includes 32, 33 and 34 of the VAT Directive (2006/112/EC) and art. Finally, 14 of the VAT Implementing Regulation (Council Regulation (EU) No 282/2011) is included.
We are reminded by EMAG G Handel Eder (C-254/04) through his words: “Place of supply” means the place where goods are deemed to be supplied or delivered. In fact, the CJUE considers that (…)Only the place of the supply which gives rise to dispatch or intra-Community transport of goods is (…)deemed to be in the member state of the departure of that dispatch or transport(…).
Vendors, who deliver in other member states, to a private person, must be entitled, as tax liable person, to charge the VAT of a member state for delivery.
Excisable beverages are excluded of the following relief for Distance Sales (this question is often asked by customers):
When the amount of the deliveries (excluding goods subject to Excise Duties) during the current and past calendar year were not exceeding the threshold (art. 34 of 2006/112/EC) of a destination member State, vendor is allowed to charge the VAT of the member state from which goods are really dispatched (art. 33 of 2006/112/EC).
Explanations on excise duties products
This means that by default the VAT to charge when delivering goods to particular individuals is the member state VAT for such delivery.
Only when specific conditions, such as destination threshold are not met, the vendor may apply his own VAT.
As we deal with excisable products, the only chargeable VAT is the destination one.
VAT Representatives (excisable goods)
Not required for VAT purpose, they are an administrative relief when offering a satisfactory grade of automation.
Finally, acts as an intermediary between the vendor (tax liable) and the tax administration, mainly for notifications and claims, but also after any infringements or in case of a tax audit.
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