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See more content about compliance in Greece:

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

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:
Ειδικός Φόρος κατανάλωσης στην αιθυλική αλκοόλη και στα αλκοολούχα ποτά, is in force since 01/01/1993 in Greece.
Excise duties for alcoholic beverages, in Greece, fall under :
Under Article 83 of Law No 2960/2001 ethyl alcohol and alcoholic products are exempt from excise duty when:

– they are distributed in the form of ethyl alcohol which has been fully denatured;

– they have undergone denaturing and are used in products not destined for human consumption;

– they are used to produce: vinegar, pharmaceuticals, aromatic substances used for the production of foodstuffs and non-alcoholic drinks, with an alcoholic strength not exceeding 1.2 % vol., or they are used as raw materials or as ingredients of semi-finished products used to produce foodstuffs under certain conditions (ethyl alcohol content less than 8.5 liters of pure alcohol per 100 kilograms of product in the case of chocolates and 5 liters in the case of other products), or also for spraying bakery products under certain conditions;

– they are used as samples for analysis in production trials or for scientific purposes, for scientific research, in hospitals, clinics, public or private medical institutions for medical purposes.

General exemptions:

Applying to all products in principle subject to excise duties, include:

– products delivered within the framework of diplomatic relations, e.g. to embassies and consulates

– products delivered to recognized international organizations and their members, subject to the provisions of the relevant international treaties

– products delivered to the armed forces and the accompanying civilian services of the other Member-States of NATO, subject to the provisions of the relevant Treaty

– products to be consumed within the framework of an agreement with third countries or with international organizations, that can be deemed to benefit from a VAT exemption

– products supplied to vessels and aircraft, subject to the provisions of national law.
(*) Up to date until : 1/1/2020 ( last checked on 2/17/2020 4:51:45 PM)

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

• Regional authority

• Local authority

• Social security

• Others


Competent authority in Greece

Independent Authority for Public Revenue
Directorate General of Customs and Excise


30 210 69 87 411

Collector of tax :
The excise duty is assessed and collected by the customs authorities.

Area where the law applies :
Mainland EL – Greece

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other : Tax representatives are liable for excise duty too.

Tax due date and collecting Authority

Same as return

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Greece?

• 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

The basis of assessment includes also °Plato per hectoliter .

 

Excise duties in Greece for beer

Standard rate for beer in Greece

5 EUR /hl/ ° PLATO (VAT applied is 24%)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Greece for wine

 

STANDARD RATE

Standard rate for STILL wine in Greece

0 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING wine in Greece

0 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Greece

not applicable

Reduced rate for SPARKLING wine in Greece

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Greece

20 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING fermented products in Greece

20 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Greece

not applicable

Reduced rate for SPARKLING fermented products in Greece

not applicable

 

Excise duties : Intermediate products in Greece

 

STANDARD RATE

Standard rate for STILL intermediate products in Greece

102 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

Standard rate for SPARKLING intermediate products in Greece

102 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Greece

51 EUR /hl/ ° ALCOHOL (VAT applied is 24%) Products defined at paragraph 6 and 7 of Part B, Annex III of Regulation 606/2009 (EEL 193/24.07.2009)

Reduced rate for SPARKLING intermediate products in Greece

51 EUR /hl/ ° ALCOHOL (VAT applied is 24%) Products defined at paragraph 6 and 7 of Part B, Annex III of Regulation 606/2009 (EEL 193/24.07.2009)

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

STANDARD RATE

Standard rate for Ethyl alcohol in Greece

2,450 EUR /hl/ ° ALCOHOL (VAT applied is 24%)

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

1,225 EUR /hl/ ° ALCOHOL (VAT applied is 24%) **  A reduced 50 % rate is applied when used for the production of “Ouzo”.

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