Commission proposes update of rules governing alcohol excise duties
The Commission has today proposed to reshape the rules governing excise duty on alcohol within the EU, paving the way for a better business environment, reduced costs for small alcohol-producing businesses and better protection for consumer health.
Concretely, today's proposal will:
- Put in place a uniform certification system confirming the status of independent small producers throughout the EU. This will reduce the administrative and compliance costs for small producers who will be able to benefit from reduced excise rates under certain conditions.
- Ensure a precise and consistent classification of cider across the EU
- Clarify the correct manufacturing processes and conditions for denatured alcohol.
- Update IT systems to track movement of certain denatured alcohol.
- Increase the threshold for lower strength beer that can benefit from reduced rates from 2.8% volume to 3.5% volume.
Today's proposals also include measures in general excise duty rules to remove barriers for SMEs, such as the use of modern IT systems and lifting the existing obligation to employ tax representatives.
Proposal amending directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
Proposal amending regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of the electronic register
Read the proposal
- Publication date
- 25 May 2018
- Directorate-General for Taxation and Customs Union