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See more content about compliance in Czechia:

* VAT compliance in Czechia
* VAT rates on products and services in Czechia
* INTRASTAT compliance in Czechia

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:
Spotřební daň z lihu, spotřební daň z piva, spotřební daň z vína a meziproduktů, is in force since 01/01/1993 in Czechia.
Excise duties for alcoholic beverages, in Czechia, fall under :
Excise duty on ethyl alcohol:

Exemptions: ethyl alcohol for production of foodstuffs, food flavours (except those falling within CN codes 2207 and 2208), vinegar and medicines, completely denatured alcohol, partially denatured alcohol, ethyl alcohol destined for testing, analyses and samples for the purposes of the Tax Authority, products falling within CN codes 2207, 2208, 3301 and 3302 destroyed under supervision of the Tax Authority

Excise duty on beer:

Exemptions: beer for production of foodstuffs, food flavours, vinegar, medicines, production losses, production of beer by private person for her/his own consumption not exceeding 2000 l per year, beer destined for testing, analyses and samples for the purposes of the Tax Authority, beer destroyed under supervision of the Tax Authority.

Excise duty on wine:

Exemptions: wine and intermediate products for production of foodstuffs, food flavours, vinegar and medicines, production losses, wine and intermediate products destined for testing, analyses and samples for the purposes of the Tax Authority, wine and intermediate products destroyed under supervision of the Tax Authority.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 2:55:53 PM)

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


Competent authority in Czechia

Ministry of Finance
Excise Duty Unit


420 2 5704 2575

420 2 5704 2639

Collector of tax :
Tax authority

Area where the law applies :
Mainland CZ – Czechia

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

Within 25 days following the end of the tax period

Same as return

Excise duty on beer:

Tax due date – within 40 days following the end of the tax period.

Excise duty on wine and intermediate products :

Tax due date – within 40 days following the end of the tax period.

Excise duty on ethyl alcohol:

Tax due date – within 55 days following the end of the tax period. Fruit grower´s distilleries- within 25 days following the end of the tax period.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Czechia?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

Excise duty on beer:

Products falling within CN code 2203 which have an actual alcoholic strength by volume exceeding 0.5 % volume or any other product containing a mixture of beer with non-alcoholic beverage falling within CN codes 2206 which have an actual alcoholic strength by volume exceeding 0.5 % volume.

Excise duty on wine:

Still, sparkling wine and intermediate products falling within CN codes 2204, 2205 and 2206 which have an alcoholic strength by volume 1.2% – 22 % vol.

Excise duty on ethyl alcohol:

All products with an actual alcoholic strength by volume exceeding 1.2 % volume falling within CN codes 2207 and 2208, even when those products form part of a product falling within another chapter of the CN codes. Products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Tax base for beer is the number of hectolitre per degrees Plato.

Tax base for wine is the number of hectolitre per product.

Tax base for ethyl alcohol is the number of hectolitre of pure ethyl alcohol.

 

Excise duties in Czechia for beer

Standard rate for beer in Czechia

1.2432 EUR /hl/ ° PLATO (VAT applied is 21%)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Czechia for wine

 

STANDARD RATE

Standard rate for STILL wine in Czechia

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

Standard rate for SPARKLING wine in Czechia

90.9091 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Czechia

not applicable

Reduced rate for SPARKLING wine in Czechia

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Czechia

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

Standard rate for SPARKLING fermented products in Czechia

90.9091 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Czechia

not applicable

Reduced rate for SPARKLING fermented products in Czechia

not applicable

 

Excise duties : Intermediate products in Czechia

 

STANDARD RATE

Standard rate for STILL intermediate products in Czechia

90.9091 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING intermediate products in Czechia

90.9091 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Czechia

not applicable

Reduced rate for SPARKLING intermediate products in Czechia

not applicable

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

Ethyl alcohol:

50 % of standard rate for ethyl alcohol produced by fruit growers´ distilleries producing, on annual basis, more than 10 hl of ethyl alcohol from fruits supplied to them by fruit growers´ households. The application of the reduced rate shall be limited to 30 litres per fruit growers’ household per year, destined exclusively for their personal consumption.

STANDARD RATE

Standard rate for Ethyl alcohol in Czechia

1,252.9138 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

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

629.3706 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

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