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See more content about compliance in Slovak Republic:

* VAT compliance in Slovak Republic
* VAT rates on products and services in Slovak Republic
* INTRASTAT compliance in Slovak Republic

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:
Spotrebná daň z piva, Spotrebná daň z vína a medziproduktu, Spotrebná daň z liehu, is in force since 01/01/1993 in Slovak Republic.
Excise duties for alcoholic beverages, in Slovak Republic, fall under :
Exemptions:

a) Spirit when denatured by vinegar, for the production of vinegar falling within Combined Nomenclature code 2209;

b) Spirit, wine, intermediate product and beer for the production and preparation of medicinal products, medicaments and excipients, the production of medicinal preparations that are produced from macerates and extracts;

c) Spirit, wine, intermediate product and beer for the production of flavourings intended for use in the production of foodstuffs and beverages with an alcoholic strength by volume not exceeding 1.2% vol.;

d) Spirit for the production of foodstuffs if the alcohol content does not exceed 8.5 l a. per 100 kg of the product in the case of chocolate products and 5 l a. per 100 kg per product in the case of other foodstuffs with the exception of drinks with an alcoholic strength by volume exceeding 1.2 % vol.;

e) Spirit, wine, intermediate product and beer for scientific, research and analytical purposes or for medicinal use;

f) Spirit in the production process in an amount prescribed by the production consumption standard, if finished product does not contain spirit;

g) Wine, intermediate product, beer for the production of vinegar falling within Combined Nomenclature code 2209;

h) Wine, intermediate product and beer for the production of foodstuffs directly or as a part of a semi-finished product, if alcoholic strength does not exceed 5 l a. per 100 kg of finished product.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 11:28:21 AM)

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


Competent authority in Slovak Republic

Ministry of Finance



421 2 59583490

Collector of tax :
Customs authorities.

Area where the law applies :
Mainland SK – Slovak Republic

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

Tax due date and collecting Authority

25

• At the time the tax debt arises

• Other

Generally the tax is paid monthly. A declaration must be submitted by the 25th day of the month following that in which duty becomes chargeable. Within the same period tax must be paid. There are specific situations defined in Law, where a declaration must be submitted by the 3rd day of the month in which duty becomes chargeable. Within the same period tax must be paid.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Slovak Republic?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

Tax base for excise duty on alcoholic beverages which are

a) spirit is the quantity of spirit expressed in hectolitres of 100% alcohol at the temperature of 20 °C, the quantity of spirit may also be expressed in litres of 100% alcohol at the temperature of 20 °C;

b) wine is the quantity of wine expressed in hectolitres;

c) an intermediate product is the quantity of intermediate product expressed in hectolitres;

d) beer is the quantity of beer expressed in hectolitres.

 

Excise duties in Slovak Republic for beer

Standard rate for beer in Slovak Republic

3.587 EUR  /hl/ ° ALCOHOL  (VAT applied is 20%)

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Slovak Republic for wine

 

STANDARD RATE

Standard rate for STILL wine in Slovak Republic

0 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING wine in Slovak Republic

79.65 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Slovak Republic

not applicable

Reduced rate for SPARKLING wine in Slovak Republic

54.16 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

Excise duties : Fermented beverages other than wine and beer in Slovak Republic

 

STANDARD RATE

Standard rate for STILL fermented products in Slovak Republic

0 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING fermented products in Slovak Republic

79.65 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Slovak Republic

not applicable

Reduced rate for SPARKLING fermented products in Slovak Republic

54.16 EUR

 

Excise duties : Intermediate products in Slovak Republic

 

STANDARD RATE

Standard rate for STILL intermediate products in Slovak Republic

84.24 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

Standard rate for SPARKLING intermediate products in Slovak Republic

84.24 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Slovak Republic

not applicable

Reduced rate for SPARKLING intermediate products in Slovak Republic

not applicable

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

Reduced tax rate shall apply to spirit produced in fruit growers distilleries up to 43 litres per year of produced spirit per grower and per production period. (Art. 22 (7) Directive 92/83/EEC).

Reduced tax rate is applied for private production of spirit since 1. January 2019.

STANDARD RATE

Standard rate for Ethyl alcohol in Slovak Republic

1,080 EUR  /hl/ ° ALCOHOL (VAT applied is 20%)

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

not applicable