Contents hide

See more content about compliance in Hungary:

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

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:
Egyéb termékek jövedéki adója, is in force since 01/01/1998 in Hungary.
Excise duties for alcoholic beverages, in Hungary, fall under :
D: direct exemption

R: reimbursement

Exemption applies to:

– 1. (a)-(f) of Article 27 of Council Directive 92/83/EEC (D)

– beer, sparkling and non-sparkling wine, sparkling and non-sparkling fermented beverage other than wine or beer, intermediate product, ethyl alcohol used as samples for analysis (D);

– beer, sparkling and non-sparkling wine, sparkling and non-sparkling fermented beverage other than wine or beer produced by a private individual and consumed by the producer, members of his family or his guest for the quantity up to 1,000 litres of product annually per household, provided that no sale is involved (D);

– ethyl alcohol produced and used for scientific purposes relating to alcohol products and – by and on behalf of a public education institution or a higher education institution – for educational purposes, provided that the ethyl alcohol is used or destroyed by the producer (D)

– beer, sparkling and non-sparkling wine, sparkling and non-sparkling fermented beverage other than wine or beer, intermediate product, ethyl alcohol supplied for the use of the messes or canteens of the NATO (D)

– beer, sparkling and non-sparkling wine, sparkling and non-sparkling fermented beverage other than wine or beer, intermediate product, ethyl alcohol supplied for the use in context of diplomatic or consular relations and for international organizations (R)

Reduced rate applies to:

– fruit spirits produced by fruit growers’ distilleries for the quantity up to 50 litres of fruit spirit (0.43 hl pure alcohol) annually per fruit growers’ household (50% excise duty relief, D)

– fruit spirits produced by fruit growers for the quantity up to 86 litres of fruit spirit (0.3612 hl pure alcohol) annually per fruit growers’ household (50% excise duty relief, D)D: direct exemption

R: reimbursement
(*) Up to date until : 1/1/2020 ( last checked on 2/10/2020 11:45:25 AM)

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


Competent authority in Hungary

Ministry of Finance


jovedeki@pm.gov.hu
36 1 795 1895

36 1 795 1056

36 1 795 7967

36 1 795 5445

Collector of tax :
The tax is collected by the National Tax and Customs Administration.

Area where the law applies :
Mainland HU – Hungary

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

Excise declaration is due until the 20th day of the month following the release for consumption.

Excise duty is payable until the 20th day of the month following the release for consumption.

In the case of import from third country the excise duty is imposed by the customs authority and shall be paid until the day indicated in the decision established by the customs authority.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Hungary?

• 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

 

Excise duties in Hungary for beer

Standard rate for beer in Hungary

4.8389 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Hungary for wine

 

STANDARD RATE

Standard rate for STILL wine in Hungary

0 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

Standard rate for SPARKLING wine in Hungary

49.1651 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Hungary

not applicable

Reduced rate for SPARKLING wine in Hungary

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Hungary

29.4812 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

Standard rate for SPARKLING fermented products in Hungary

49.1651 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Hungary

0 EUR  /hl/ ° AL5OHOL (VAT applied is 27%) Still blend of more than 50% wine and sparkling mineral water without added flavouring

Reduced rate for SPARKLING fermented products in Hungary

not applicable

 

Excise duties : Intermediate products in Hungary

 

STANDARD RATE

Standard rate for STILL intermediate products in Hungary

76.2269 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

Standard rate for SPARKLING intermediate products in Hungary

76.2269 EUR /hl/ ° ALCOHOL (VAT applied is 27%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Hungary

not applicable

Reduced rate for SPARKLING intermediate products in Hungary

not applicable

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

STANDARD RATE

Standard rate for Ethyl alcohol in Hungary

995.8033 EUR  /hl/ ° ALCOHOL (VAT applied is 27%)

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

not applicable