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See more content about compliance in Austria:

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

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:
Biersteuer, Alkoholsteuer, Schaumweinsteuer, Zwischenerzeugnissteuer und Weinverfahren, is in force since 01/01/1995 in Austria.
Excise duties for alcoholic beverages, in Austria, fall under :
See Art. 27 (1) of Dir 92/83/EEC.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 4:45:38 PM)

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

• Regional authority

• Local authority

Competent authority in Austria

Bundesministerium für Finanzen
Post.iv-5@bmf.gv.at
43 1 514 33 506 222

Collector of tax :

Federal customs administration.

Area where the law applies :
Mainland AT – Austria (except : Jungholz and Mittelberg)

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other : Various other persons, as provided by Dir. 2008/118/EC, e.g. person receiving duty-paid excise goods for commercial purposes.

Tax due date and collecting Authority

25th day (in case of sparkling wine, other sparkling fermented beverages and intermediate products: 20th day) of the month following release for consumption.

Depends on product category.

The excise duty is payable in case of

Beer: 25th day of the month following release for consumption.

Ethyl alcohol: 25th day of the 2nd month following release for consumption.

Sparkling wine, other sparkling fermented beverages and intermediate products: 20th day of 3rd month following release for consumption.

 

Tax collector

Federal customs administration.

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Austria?

• Beer
• Sparkling and non-sparkling wine : 
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol
Wine-taxation: in Austria only sparkling wine is taxed.

 

What is the basis of assessment?

• Alcoholic strength by volume
• Other
Degree Plato for beer.
Volume of finished product for sparkling wine, other fermented beverages and intermediate products.

 

Excise duties in Austria for beer

The AT standard rate is € 2 / hectolitre / degrees Plato. A reduction in Austria will only be granted to independent breweries with a maximum annual production volume of 50 000 hl and the tax difference may be reimbursed at the request of the person who has paid the tax (standard rate) in Austria. The production quantities, as well as the taxation on the standard tax rate in Austria must be proven in order to receive a refund.

Standard rate for beer in Austria

2 EUR /hl/ ° PLATO (VAT applied is 20%) Flavoured beers: Following the judgement of the court in Case C‑30/17 concerning the basis of assessment for flavoured beers according to the Plato scale, in Austria only the dry extract of the original wort will be taken into consideration but not the aromatic substances or sugar syrup added after the completion of fermentation. The tax rate remains the same.

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

not applicable

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

** not in application for distance selling purpose **

 

Excise duties in Austria for wine

 

STANDARD RATE

Standard rate for STILL wine in Austria

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

Standard rate for SPARKLING wine in Austria

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

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Austria

not applicable

Reduced rate for SPARKLING wine in Austria

not applicable

 

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

 

STANDARD RATE

Standard rate for STILL fermented products in Austria

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

Standard rate for SPARKLING fermented products in Austria

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

 

REDUCED RATE

Reduced rate for STILL fermented products in Austria

not applicable

Reduced rate for SPARKLING fermented products in Austria

not applicable

 

Excise duties : Intermediate products in Austria

 

STANDARD RATE

Standard rate for STILL intermediate products in Austria

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

Standard rate for SPARKLING intermediate products in Austria

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

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Austria

not applicable

Reduced rate for SPARKLING intermediate products in Austria

not applicable

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

Small distilleries producing not more than 4hl pure alcohol per year – calculated as 54% of the standard rate.

STANDARD RATE

Standard rate for Ethyl alcohol in Austria

1,200 EUR /hl/ ° ALCOHOL (VAT applied is 20%)

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

not applicable

Other national taxes

Federal customs administration.