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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


Competent authority in Netherlands

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

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