Areas of Compliance

First of all, in this section you will find questions to be made by cross-border retailers of alcoholic beverages.

All the answers that you will need are classified by category.


Are your “alcoholic beverages” products subject to excise duties?
Defining Alcoholic Beverages


Furthermore, you should ask yourself these questions:

Should I register in the states I deliver to?
Am I also liable for VAT purposes?
Excisable goods through distance selling (VAT compliance)

Do I need an excise representative?
Excise duties (tax) representative

How do I calculate the amount of excise and VAT?
Excise duties calculation (Distance selling compliance)

How to pay excise duties in another state?
Excise Duties payment (Distance selling compliance)

I already paid duties in my own state, so is there a drawback option?
Excise Duties refund/drawback (Distance selling compliance)

Market and sales

Also, these questions you can ask yourself:

Which documents should I ensure accompany my dispatches?
Circulation of excisable goods (Distance selling compliance)

Should I label my alcoholic beverages with certain particulars?
Labelling of alcoholic beverages in the EU (Distance selling compliance)

How the consumers right affect my sales?
Distance Contracts with Private Consumers (Distance selling compliance)

Customs stamps, restrictions

As a result, you will need to ask yourself these questions:

What about excise stamps? Will I be affected by these?
Excise Duties Stamps (Distance sales)

Are there states with restrictions when dealing with individuals?
Excise duties monopoly – Case-laws (Distance selling compliance)

Am I liable for INTRASTAT/statistical declarations?
Statistic Declarations / INTRASTAT – compliance in cross-border deliveries

Packaging and packaging waste

Finally, you can find in the following sections more information about operators and drawback: Packaging and packaging waste