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See more content about compliance in Malta:

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

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:
Dazju tas-Sisa (fuq ix-Xorb Alkaholiku), is in force since 01/01/1995 in Malta.
Excise duties for alcoholic beverages, in Malta, fall under :

(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 1:59:32 PM)

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


Competent authority in Malta

Ministry of Finance, the Economy & Investment
Customs Department


356 25 685 153

356 25 685 262

Collector of tax :
Commissioner for Revenue

Area where the law applies :
Mainland MT – Malta

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

• At the time the tax debt arises

• Other

On the 15th day of the following month

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Malta?

• 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

• Other

 

Excise duties in Malta for beer

Standard rate for beer in Malta

1.93 EUR /hl/ ° PLATO (VAT applied is 18%)

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

0.45 EUR /hl/ ° PLATO (VAT applied is 18%)

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

** not in application for distance selling purpose **

 

Excise duties in Malta for wine

 

STANDARD RATE

Standard rate for STILL wine in Malta

20.5 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

Standard rate for SPARKLING wine in Malta

20.5 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Malta

not applicable

Reduced rate for SPARKLING wine in Malta

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Malta

2 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

Standard rate for SPARKLING fermented products in Malta

2 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Malta

not applicable

Reduced rate for SPARKLING fermented products in Malta

not applicable

 

Excise duties : Intermediate products in Malta

 

STANDARD RATE

Standard rate for STILL intermediate products in Malta

152 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

Standard rate for SPARKLING intermediate products in Malta

152 EUR /hl/ ° ALCOHOL (VAT applied is 18%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Malta

not applicable

Reduced rate for SPARKLING intermediate products in Malta

not applicable

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

STANDARD RATE

Standard rate for Ethyl alcohol in Malta

1,360 EUR  /hl/ ° ALCOHOL (VAT applied is 18%)

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

not applicable