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See more content about compliance in Belgium:

* VAT compliance in Belgium
* VAT rates on products and services in Belgium
* INTRASTAT compliance in Belgium
* Import without VAT in Belgium

See more content about excise duties :

1- Definition of “Alcoholic Beverages
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
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Droits d’accise sur l’alcool et les boissons alcoolisées / Accijnzen op alcohol en alcoholhoudende dranken, is in force since 01/01/1993 in Belgium.
Excise duties for alcoholic beverages, in Belgium, fall under :
References: Directive 92/83/EEC | Belgian law 7 January 1998; exemptions for

*Art. 6+10+14 | Art. 7+10+13: beer, wine and still and sparkling fermented beverages produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved

*Art. 27 | Art. 18;

1.(a) | 1°: alcohol which has been completely denatured in accordance with the requirements of any Member State

1.(b) | 2°: a product when both denatured in accordance with the requirements of any Member State and used for the manufacture of any product not for human consumption

1.(c) | 3°: a product when used for the production of vinegar falling within CN code 2209

1.(d) | 4°: a product when used for the production of medicines

1.(e) | 5°: a product when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2 % vol.

1.(f) | 6°: a product when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products

2.(a) | 7°, a): a product when used as samples for analysis, for necessary production tests or for scientific purposes

2.(b) | 7°, b): a product when used for scientific research

2.(c) | 7°, c): a product when used for medical purposes in hospitals and pharmacies

2.(d) | 7°, d): a product when used in a manufacturing process provided that the final product does not contain alcohol

2.(e) | 7°, e): a product when used in the manufacture of a component product which is not subject to excise duty under the Directive 92/83/EEC of 19 October 1992.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 1:58:02 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Belgium

Federal Public Service Finance – General Administration of Customs and Excise
Excise Legislation
https://finance.belgium.be/en/contact
da.lex.acc@minfin.fed.be

Collector of tax :
Fedral Public Service Finance, Customs and Excise administration

Area where the law applies :
Mainland BE – Belgium

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

not later than the Thursday of the week following the week of release for consumption

• At the time the tax debt arises

• Other

when the economic operator has the advantage of a delay of payment: not later than the Thursday of the week following the week during which the declaration of release for consumption must be filed

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Belgium?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

• Other

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Basis of assessment:

Beer: hectolitre degrees Plato of finished product

Sparkling and non-sparkling wine, fermented beverages other than wine or beer, intermediate products: hectolitres of finished product

Ethyl alcohol: hectolitre of pure alcohol at 20 °C

 

Excise duties in Belgium for beer

Standard rate for beer in Belgium

2.0043 EUR /hl/ ° PLATO (VAT applied is 21%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Belgium

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Belgium

** not in application for distance selling purpose **

 

Excise duties in Belgium for wine

 

STANDARD RATE

Standard rate for STILL wine in Belgium

74.9086 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING wine in Belgium

256.3223 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Belgium

not applicable

Reduced rate for SPARKLING wine in Belgium

not applicable

 

Excise duties : Fermented beverages other than wine and beer in Belgium

 

STANDARD RATE

Standard rate for STILL fermented products in Belgium

74.9086 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING fermented products in Belgium

256.3223 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Belgium

23.9119 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING fermented products in Belgium

23.9119 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

Excise duties : Intermediate products in Belgium

 

STANDARD RATE

Standard rate for STILL intermediate products in Belgium

157.7792 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING intermediate products in Belgium

256.0948 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Belgium

118.5944 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING intermediate products in Belgium

256.0948 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Belgium

STANDARD RATE

Standard rate for Ethyl alcohol in Belgium

2,992.7928 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced Rate for Ethyl alcohol in Belgium : Low strength spirits, particular regions, etc.

not applicable

Other national taxes

packaging charge  9.86 EUR per hectolitre product for non-reusable packages for alcoholic and non-alcoholic beverages
Reduced rate of packaging charge of 1.4100 EUR per hectolitre product for reusable packages for alcoholic and non-alcoholic beverages

Federal Public Service Finance, Customs and Excise administration

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