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See more content about compliance in Luxembourg:

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

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:
Accises sur les alcools et les boissons alcoolisées et taxe de consommation sur les alcools, is in force since 27/07/1925 in Luxembourg.
Excise duties for alcoholic beverages, in Luxembourg, fall under :
References: Directive 92/83/EEC | Ministerial Regulation of 30 April 1998 issuing the Belgian law of 7 January 1998 on the structure and rates of excise duties on alcohol and alcoholic beverages;

Luxembourg grants exemptions for:

*Art. 6+10+14 | Art. 7+10+13: beer, wine and still and sparkling fermented beverages produced by a private individual and consumed by the producer, members of his family or his guests, provided that no sale is involved

*Art. 27 | Art. 18;

1.(a) | 1°: alcohol which has been completely denatured in accordance with the requirements of any Member State

1.(b) | 2°: a product when both denatured in accordance with the requirements of any Member State and used for the manufacture of any product not for human consumption

1.(c) | 3°: a product when used for the production of vinegar falling within CN code 2209

1.(d) | 4°: a product when used for the production of medicines

1.(e) | 5°: a product 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.

1.(f) | 6°: a product when used directly or as a constituent of semi-finished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products

2.(a) | 7°, a): a product when used as samples for analysis, for necessary production tests or for scientific purposes

2.(b) | 7°, b): a product when used for scientific research

2.(c) | 7°, c): a product when used for medical purposes in hospitals and pharmacies

2.(d) | 7°, d): a product when used in a manufacturing process provided that the final product does not contain alcohol

2.(e) | 7°, e): a product when used in the manufacture of a component product which is not subject to excise duty under the Directive 92/83/EEC of 19 October 1992.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 10:32:29 AM)

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

• Regional authority

• Local authority

• Social security
VAT for still wine is 14% if the alcoholic strength is lower or equal than 13°

An additional duty is imposed on products containing a mixture of wine and non-alcoholic drinks.

Rates: 600€ / HL of finished product

Competent authority in Luxembourg

Administration des douanes et accises
Division TAXUD
https://douanes.public.lu/fr.html
taxud@do.etat.lu
352 2818 2818

352 2818 2228

Collector of tax :
The excise duty becomes due on release for consumption or on detection of shortages and is collected by Customs & Excise Administration (Administration des douanes et accises).

Area where the law applies :
Mainland LU – Luxembourg

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

Thursday following the entry of the release for consumption declaration

• At the time the tax debt arises

• Other

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Luxembourg?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

• Other

In Luxembourg we have a special tax for premixed alcoholic drinks. (alcopops)

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Beer is taxed by hl/degree Plato of finished product.

Alcopops are taxed by hl of finished product.

 

Excise duties in Luxembourg for beer

An additional duty is imposed on products containing a mixture of beer and non-alcoholic drinks.

Rates: 600€ / HL of finished product

Standard rate for beer in Luxembourg

0.7933 EUR /hl/ ° PLATO (VAT applied is 17%) > 200,000 hl (cat. 3)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Luxembourg for wine

VAT for still wine is 14% if the alcoholic strength is lower or equal than 13°

An additional duty is imposed on products containing a mixture of wine and non-alcoholic drinks.

Rates: 600€ / HL of finished product

 

STANDARD RATE

Standard rate for STILL wine in Luxembourg

0 EUR /hl/ ° ALCOHOL (VAT applied is 17%)

Standard rate for SPARKLING wine in Luxembourg

0 EUR /hl/ ° ALCOHOL (VAT applied is 17%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Luxembourg

not applicable

Reduced rate for SPARKLING wine in Luxembourg

not applicable

 

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

An additional duty is imposed on products containing a mixture of fermented beverages and non-alcoholic drinks. Rates: 600€ / HL of finished product

 

 

STANDARD RATE

Standard rate for STILL fermented products in Luxembourg

0 EUR /hl/ ° ALCOHOL (VAT applied is 17%)

Standard rate for SPARKLING fermented products in Luxembourg

0 EUR /hl/ ° ALCOHOL (VAT applied is 17%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Luxembourg

not applicable

Reduced rate for SPARKLING fermented products in Luxembourg

not applicable

 

Excise duties : Intermediate products in Luxembourg

 

STANDARD RATE

Standard rate for STILL intermediate products in Luxembourg

66.9313 EUR /hl/ ° ALCOHOL (VAT applied is 17%)  ** if °ALC is  > 15 %

Standard rate for SPARKLING intermediate products in Luxembourg

66.9313 EUR /hl/ ° ALCOHOL (VAT applied is 17%)  ** if °ALC is  > 15 %

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Luxembourg

47.0998 EUR/hl/ ° ALCOHOL (VAT applied is 17%)  ** if °ALC is  ≥ 15 %

Reduced rate for SPARKLING intermediate products in Luxembourg

47.0998 EUR/hl/ ° ALCOHOL (VAT applied is 17%)  ** if °ALC is  ≥ 15 %

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

An additional duty is imposed on products containing a mixture of ethyl alcohol and non-alcoholic drinks. Rates: 600€ / HL of finished product

STANDARD RATE

Standard rate for Ethyl alcohol in Luxembourg

1,041.1528 EUR  /hl/ ° ALCOHOL (VAT applied is 17%)

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

not applicable

Other national taxes

Surcharge on premix drinks  600 EUR hl of finished product
The expression “alcopops – premix” covers: all beverages of an actual alcoholic strength exceeding 1.2% vol. but not more than 10% vol., pre-packaged and made up of:

– a preliminary mixture of alcoholic or non-alcoholic beverages, optionally containing

The excise duty becomes due on release for consumption or on detection of shortages and is collected by Customs & Excise Administration (Administration des douanes et accises).