See more content about compliance in Netherlands:
* VAT compliance in Netherlands
* VAT rates on products and services in Netherlands
* INTRASTAT compliance in Netherlands
* Import without VAT in Netherlands
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:
Accijns op alcohol en alcoholhoudende dranken, is in force since 31/10/1991 in Netherlands.
Excise duties for alcoholic beverages, in Netherlands, fall under :
Exemption or refund:
– 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.
– other alcoholic products not meant for human consumption
– other alcoholic products used for the production of medicines
General exemptions based on the Excise directive 2008/118/EC.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 11:56:37 AM)
The authority which benefits from excise duties incomes is :
• Central authority
Ministry of Finance
Directie Internationale Zaken en Verbruiksbelastingen
NL-TEDB@minfin.nl
Collector of tax :
Dutch tax and customs administration.
Area where the law applies :
Mainland NL – Netherlands
Taxpayers
• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee
• Other
Tax due date and collecting Authority
At the end of the month following the month in which the alcohol is released for consumption.
• At the time the tax debt arises
• Other
At the end of the month following the month in which the alcohol is released for consumption.
Taxable amounts and deductions, credits, exemptions
Which alcoholic beverages are taxable in Netherlands?
• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
• Other
Distilled beverages taxed at the rate of ethyl alcohol.
What is the basis of assessment?
• Alcoholic strength by volume
• Other
Beer taxed at percentage Plato.
Excise duties in Netherlands for beer
Standard rate for beer in Netherlands
| 8.83 EUR (VAT applied is 21%) °PLATO < 7% 28.49 EUR (VAT applied is 21%) °PLATO 7-11 % 37.96 EUR (VAT applied is 21%) °PLATO 11-15 % 47.48 EUR (VAT applied is 21%) °PLATO > 15 % |
Reduced Rate “Low alcohol” (<= 2.8%) for beer in Netherlands
| 8.83 EUR /hl/ ° PLATO (VAT applied is 21%) if after fermentation ALC° vol. is <= 1.2% alcohol |
Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Netherlands
** not in application for distance selling purpose **
Excise duties in Netherlands for wine
STANDARD RATE
Standard rate for STILL wine in Netherlands
| 88.3 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if > 8,5% ALC |
Standard rate for SPARKLING wine in Netherlands
| 88.3 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if > 8,5% ALC |
REDUCED RATE (under 8.5% vol.)
Reduced rate for STILL wine in Netherlands
| 44.24 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 8,5% ALC |
Reduced rate for SPARKLING wine in Netherlands
| 44.24 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 8,5% ALC |
Excise duties : Fermented beverages other than wine and beer in Netherlands
STANDARD RATE
Standard rate for STILL fermented products in Netherlands
| 88.3 EUR /hl/ ° ALCOHOL (VAT applied is 20%) ** if > 8,5 % ALC |
Standard rate for SPARKLING fermented products in Netherlands
| 88.3 EUR /hl/ ° ALCOHOL (VAT applied is 20%) ** if > 8,5 % ALC |
REDUCED RATE
Reduced rate for STILL fermented products in Netherlands
| 44.24 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 8,5% vol. |
Reduced rate for SPARKLING fermented products in Netherlands
| 44.24 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 8,5% vol. |
Excise duties : Intermediate products in Netherlands
STANDARD RATE
Standard rate for STILL intermediate products in Netherlands
| 149.3 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if °ALC is > 15% |
Standard rate for SPARKLING intermediate products in Netherlands
| 149.3 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if °ALC is > 15% |
REDUCED RATE (under 15% vol)
Reduced rate for STILL intermediate products in Netherlands
| 105.98 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if °ALC is <= 15% |
Reduced rate for SPARKLING intermediate products in Netherlands
| 105.98 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if °ALC is <= 15% |
Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Netherlands
STANDARD RATE
Standard rate for Ethyl alcohol in Netherlands
| 1,686 EUR /hl/ ° ALCOHOL (VAT applied is 21%) |
Reduced Rate for Ethyl alcohol in Netherlands : Low strength spirits, particular regions, etc.
| not applicable |