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See more content about compliance in Cyprus
* VAT compliance in Cyprus
* VAT rates on products and services in Cyprus
* INTRASTAT compliance in Cyprus

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:
ΕΙΔΙΚΟΙ ΦΟΡΟΙ ΚΑΤΑΝΑΛΩΣΗΣ, is in force since 01/05/2004 in Cyprus.
Excise duties for alcoholic beverages, in Cyprus, fall under :
Exemptions provided in Article 27 (1) and 27 (2) (a) (b) (c) of Council Directive 92/83/EEC
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 2:40:07 PM)

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


Competent authority in Cyprus

Ministry of Finance
Department of Customs & Excise
http://www.mof.gov.cy/mof/customs/customs.nsf/index_gr/index_gr?OpenDocument

357 22601659

357 22601754

Collector of tax :
Customs and Excise Department.

Area where the law applies :
Mainland CY – Cyprus

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

Upon release for consumption

Same as return

** In case of deferred payment the 16th day of the month following the month in question

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Cyprus?

• 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

• Other

Per 100 litre > sparkling and non sparkling wine, fermented beverages other than wine or beer, intermediate products.

 

Excise duties in Cyprus for beer

Standard rate for beer in Cyprus

6 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Cyprus for wine

 

STANDARD RATE

Standard rate for STILL wine in Cyprus

0 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

Standard rate for SPARKLING wine in Cyprus

0 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Cyprus

not applicable

Reduced rate for SPARKLING wine in Cyprus

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Cyprus

0 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

Standard rate for SPARKLING fermented products in Cyprus

0 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Cyprus

not applicable

Reduced rate for SPARKLING fermented products in Cyprus

not applicable

 

Excise duties : Intermediate products in Cyprus

 

STANDARD RATE

Standard rate for STILL intermediate products in Cyprus

45 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

Standard rate for SPARKLING intermediate products in Cyprus

45 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Cyprus

not applicable

Reduced rate for SPARKLING intermediate products in Cyprus

not applicable

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

STANDARD RATE

Standard rate for Ethyl alcohol in Cyprus

956.82 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

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

not applicable