See more content about compliance in Croatia:
* VAT compliance in Croatia
* VAT rates on products and services in Croatia
* INTRASTAT compliance in Croatia
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:
Trošarine na alkohol i alkoholna pića, is in force since 01/07/2013 in Croatia.
Excise duties for alcoholic beverages, in Croatia, fall under :
Exemptions on alcohol and alcoholic beverages:
– on completely denatured alcohol (CDA) – euro denaturants,
– on denatured imported in Republic of Croatia in line with national regulations,
– on CDA imported into the Republic of Croatia from a third country provided it has been completely denatured by denaturing agents prescribed in the Republic of Croatia,
– on denatured alcohol that is deemed to be alcohol that has been completely denatured by prescribed denaturing agents in accordance with the requirements of another MS and which have been published in Commission Regulation (EC) No 3199/93 on the mutual recognition of procedures for the CDA for the purposes of exemption from excise duty,
– when used in the production and processing of any product not fit for human consumption, provided that ethyl alcohol has been partially denatured,
– when used in the production of medicinal products relating to medicinal products for human use,
– when used for the production of vinegar,
– when used either directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise,
– 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,
– when used in a manufacturing process provided that the final product does not contain alcohol,
– for the preservation of preparations and the pulping of fruit,
– when used for medical purposes at hospitals, medical centres and pharmacies,
– when used for scientific research or teaching purposes at faculties, institutes and other scientific institutions using alcohol to perform their teaching and scientific activities
– which are used as samples in the analyses for trial production, or for scientific purposes.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 4:44:36 PM)
The authority which benefits from excise duties incomes is :
• Central authority
Central Office, Customs Directorate
Excise Duty Sector
https://carina.gov.hr/
385 1 621 1212
Collector of tax :
Custom administration of the Republic of Croatia.
Area where the law applies :
Mainland HR – Croatia
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee
• Other:
– any person releasing excise goods or a person on whose behalf excise goods are released from an excise duty suspension arrangement,
– the producer of excise products outside excise-duty suspension arrangements,
– the seller from another Member State, or the seller’s tax representative in the case of distance selling or a consignee of excise goods in the Republic of Croatia if the seller has not notified and lodged a security for the payment of excise duty to the competent authority in accordance with the provisions of Excise Duty Act prior to the dispatch of goods
Tax due date and collecting Authority
• At the time the tax debt arises
• Other
The excise duty payer for alcohol and alcoholic beverages, is obliged to present the monthly report on excise duties in which must be enrolled the amount of calculated excise duty that will be payed. The final term for submit monthly report and for payment the excise duty is the last day in the month for all obligations occurred in the previous month.
The calculated excise duty shall be payable within 30 days following the day when excise duty becomes chargeable.On importation of alcohol and alcoholic beverages from a third country, excise duty shall become chargeable on the same day as the incurrence of customs debt in accordance with the customs regulations governing the calculation and collection of customs debt.
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in Croatia?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
What is the basis of assessment?
• Alcoholic strength by volume
Basis of assessment:
Beer – fixed per 1 % of pure alcohol in one hectolitre of the finished product.
Wine, Other beverages obtained by fermenting other than beer and wine and Intermediate products – fixed per 1 hl of the finished product.
Ethyl alcohol – fixed per 1 hl of pure alcohol expressed as volume percentage measured at 20° C.
Excise duties in Croatia for beer
Standard rate for beer in Croatia
| 5.3973 EUR /hl/ ° ALCOHOL (VAT applied is 25%) |
Reduced Rate “Low alcohol” (<= 2.8%) for beer in Croatia
| not applicable |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Croatia
** not in application for distance selling purpose **
Excise duties in Croatia for wine
STANDARD RATE
Standard rate for STILL wine in Croatia
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 25%) |
Standard rate for SPARKLING wine in Croatia
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 25%) |
REDUCED RATE (under 8.5% vol.)
Reduced rate for STILL wine in Croatia
| not applicable |
Reduced rate for SPARKLING wine in Croatia
| not applicable |
Excise duties : Fermented beverages other than wine and beer in Croatia
STANDARD RATE
Standard rate for STILL fermented products in Croatia
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 25%) |
Standard rate for SPARKLING fermented products in Croatia
| 0 EUR /hl/ ° ALCOHOL (VAT applied is 25%) |
REDUCED RATE
Reduced rate for STILL fermented products in Croatia
| not applicable |
Reduced rate for SPARKLING fermented products in Croatia
| not applicable |
Excise duties : Intermediate products in Croatia
More explanation on intermediate product:
For the purposes of Excise Duty Act, intermediate products shall be deemed to be all products having an actual alcoholic strength by volume exceeding 1.2%vol., but not exceeding 22% vol. and falling within CN co
STANDARD RATE
Standard rate for STILL intermediate products in Croatia
| 107.9462 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is ≥ 15 % |
Standard rate for SPARKLING intermediate products in Croatia
| 107.9462 EUR /hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is ≥ 15 % |
REDUCED RATE (under 15% vol)
Reduced rate for STILL intermediate products in Croatia
| 67.4664 EUR/hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is under 15 % |
Reduced rate for SPARKLING intermediate products in Croatia
| 67.4664 EUR/hl/ ° ALCOHOL (VAT applied is 25%) ** if °ALC is under 15 % |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Croatia
Ethyl alcohol:
Reduced rate for alcohol produced from small destillieries, for commercial purpose, with a production limited to 10 hl pure alcohol and small destillieries in other member States with a production limited to 10 hl of pure alcohol: 2,650.00 HRK.
Reduced level of taxation (flat rate) applies to Small producers of strong alcoholic beverages, for their own use and not for commercial purposes in a quantity not exceeding 20 litres of pure alcohol a year per household.
STANDARD RATE
Standard rate for Ethyl alcohol in Croatia
| 715.1435 EUR /hl/ ° ALCOHOL (VAT applied is 285%) |
Reduced Rate for Ethyl alcohol in Croatia : Low strength spirits, particular regions, etc.
| not applicable |