A reality check on tax exemptions for ethyl alcohol took place on 25 September. The event attracted great interest from businesses across the EU. After an introduction by Ms Maria Elena SCOPPIO (Director, Indirect Taxation and Tax Administration), participants had the opportunity to exchange directly with the Commission at technical level.
The constructive and meaningful discussion with the businesses showed that while the EU regulatory framework works coherently in general, businesses still sometimes encounter difficulties in cross-border trade, including when moving flavours and other exempt products, sharing samples with prospective customers and using alcohol in the production of pharmaceutical active raw materials.
The discussion showed that there is potential for more harmonisation, like in case of sending samples cross border or setting common thresholds for transport losses. Businesses also calledfor clarifying or specifying the current EU harmonised rules, because they seem to be sometimes interpreted differently at national levels.
The Commission welcomed the valuable feedback received, which will feed into the reflections on potential simplifications of the excise rules.
- excise duty
- Thursday 25 September 2025, 09:30 - 12:00 (CEST)
- Online only
Practical information
- When
- Thursday 25 September 2025, 09:30 - 12:00 (CEST)
- Where
- Online only
- Languages
- English
Description
The Commission invites industry stakeholders to an online workshop to discuss how EU rules on excise exemptions for ethyl alcohol products impact their activities. All stakeholders active in the ethyl alcohol supply chain, including producers, distributors, and users, are welcome to register.
The EU’s legal framework for alcohol taxation includes various exemptions from excise duty on products not intended for consumption as alcoholic beverages. However, the correct application of these rules can sometimes be complex or burdensome, creating friction in the Single Market. This discussion will focus on the EU’s harmonised rules for excise duty on alcohol set out in Council Directive 92/83/EEC and Directive (EU) 2020/262. These include mandatory exemptions for some uses of ethyl alcohol, such as for industrial products, cosmetics, foods/sodas, and medicines. The detailed conditions for the application of the exemptions are established by the Member States.
This online event is part of the broader Reality Check series organised on different topics by various Commission services, aimed at identifying potential simplification measures in support of the wider efforts to boost competitiveness through simplification and better implementation.
Programme
Topics for discussion:
- What is your practical experience of the EU acts on ethyl alcohol (Article 27(1) of Directive 92/83/EEC and Directive (EU) 2020/262), and of national administrative practices applicable to the end-uses of ethyl alcohol exempt from excise duty?
- Which practical difficulties and negative consequences have you faced relating to:
- diverging conditions and requirements set by national administrations when applying the exemptions?
- specific challenges related to flavours?
- unaligned product classifications, such as the distinction in the case of semi-finished products between ethyl alcohol and exempt products?
Difficulties related to intra-EU movements and in finding business partners in other Member States are of particular interest.
- Could you estimate the extent of such negative effects, in particular those caused by burdens that you consider avoidable?
- Have you been held liable for excise because of irregularities that have occurred in cross-border trade, despite having authorisations for excise-suspended, or excise-exempted use of ethyl alcohol?