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See more content about compliance in Portugal:

* VAT compliance in Portugal
* VAT rates on products and services in Portugal
* INTRASTAT compliance in Portugal
* Import without VAT in Portugal

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:
Imposto sobre o álcool e as bebidas alcoólicas – IABA, is in force since 01/01/2000 in Portugal.
Excise duties for alcoholic beverages, in Portugal, fall under :

(*) Up to date until : 1/1/2020 ( last checked on 3/10/2020 2:38:33 PM)

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

• Regional authority


Competent authority in Portugal

Autoridade Tributária e Aduaneira /AT



351 218 813 714

Collector of tax :
The taxpayer must declare release for consumption or importation in the same day in which these events occur. The duty is then assessed monthly (by the 15th day of the following month) by the Tax and Customs Authority (AT).

Area where the law applies :
Mainland PT – Portugal

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

until the end of the day after release for consumption

• At the time the tax debt arises

• Other

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Portugal?

• 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 Portugal for beer

Standard rate for beer in Portugal

10.44 EUR (VAT applied is 23%)  °PLATO 1,2 – 7 % 16.7 EUR (VAT applied is 23%)  °PLATO 7 – 11 % 20.89 EUR (VAT applied is 23%)  °PLATO 11 – 13 % 25.06 EUR (VAT applied is 23%)  °PLATO 13 – 15 % 29.3 EUR (VAT applied is 23%)  °PLATO > 15 %

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

8.34 EUR /hl/ ° PLATO (VAT applied is 23%) strength by vol.>0.5% and <=1.2%. 4.17 EUR /hl/ ° PLATO (VAT applied is 23%) Reduced Rate “Independent small breweries” strength by vol.>0.5% and <=1.2 %.

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

** not in application for distance selling purpose **

 

Excise duties in Portugal for wine

 

STANDARD RATE

Standard rate for STILL wine in Portugal

0 EUR /hl/ ° ALCOHOL (VAT applied is 13%)

Standard rate for SPARKLING wine in Portugal

0 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Portugal

not applicable

Reduced rate for SPARKLING wine in Portugal

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Portugal

10.44 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

Standard rate for SPARKLING fermented products in Portugal

10.44 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Portugal

not applicable

Reduced rate for SPARKLING fermented products in Portugal

not applicable

 

Excise duties : Intermediate products in Portugal

 

STANDARD RATE

Standard rate for STILL intermediate products in Portugal

76.1 EUR /hl/ ° ALCOHOL (VAT applied is 23%) 38.05 EUR /hl/ ° ALCOHOL (VAT applied is 23%)

Standard rate for SPARKLING intermediate products in Portugal

not applicable

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Portugal

0 EUR /hl/ ° ALCOHOL (VAT applied is 23%) The reduced rate is only applied in Madeira autonomous region.

Reduced rate for SPARKLING intermediate products in Portugal

not applicable

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

STANDARD RATE

Standard rate for Ethyl alcohol in Portugal

1,386.93 EUR  /hl/ ° ALCOHOL (VAT applied is 23%) 1,237.58 EUR  /hl/ ° ALCOHOL (VAT applied is 23%) **   in Madeira autonomous region.

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

346.73 EUR  /hl/ ° ALCOHOL (VAT applied is 23%) **  in Azores autonomous region. 346.73 EUR  /hl/ ° ALCOHOL (VAT applied is 23%) **  in Azores autonomous region.