Distance selling of excise goods

Provisions

The following rules apply for distance selling of excise goods in the EU:

• B2C nature – The transaction must take place between a business and a consumer. The business carries out an independent economic activity and must dispatch or transport the goods to the territory of another EU country. The consumer must be a private person who does not carry out an independent economic activity and is located in another EU country.
• Place of taxation – Taxation takes place in the destination country. Therefore, products released for consumption which are transported to another EU country are subject to excise duties in that EU country.
• Liability of taxation – The consignor is liable to pay excise duties. However, in certain EU countries, the consignor may appoint a tax representative. In that case, the representative is liable for taxation and its related procedures. In addition, certain EU countries may hold the buyer liable to pay excise duties if the consignor fails to do so, or if the consignor has arranged for transportation of the goods on their own.
• Double taxation – To avoid double taxation, the excise duty paid in the EU country where the goods were dispatched from shall be reimbursed, subject to that country’s conditions.

Rules for consignors

Goods must be dispatched and excise duty paid in accordance with the procedures laid down by the EU country of destination. Check the national excise procedures before dispatching goods to private persons located in another EU country.

The consignor must comply with the following requirements:

• Before dispatching the goods, they must register their identity and guarantee payment of excise duty with the competent office in the EU country of destination;
• They must pay the excise duty after the goods have been delivered;
• They must keep accounts of deliveries of excise goods.

Note that distance selling of tobacco products is prohibited in most EU countries. Please check national rules before dispatching tobacco and tobacco-related products to private persons.

Country-specific information

For information on the excise duty rates applicable to different products and/or in different EU countries, please consult the Taxes in Europe Database (TEDB).

Taxes in Europe Database

For detailed information on the procedures applicable to distance selling in a specific EU country, visit the following national websites:

Austria

• Versandhandel mit verbrauchsteuerpflichtigen Waren

Belgium

• Information on e-commerce
• Distance selling from Belgium
• Distance selling to Belgium

Bulgaria

• National Customs Agency of the Republic of Bulgaria

Croatia

• Information on distance selling (in Croatian; contains, among others, information for excise representatives in Croatia)
• Information on distance (in English; contains, among others, information on distance selling to Croatia for vendors from other EU Member States)

Czechia

• Obecná část zákona a doprava

Denmark (not available)

Estonia

• Excise duties on alcohol

Finland

• Distance selling of products subject to excise duty to Finland. The instruction explains distance selling as referred to in the act on excise duties (Valmisteverotuslaki 182/2010) and what actions the distance seller should take in taxation

France

• Déclarer vos ventes en ligne d'alcool ou boissons alcooliques (Vente à distance - VAD) - Le portail de la direction générale des douanes et droits indirects

Germany

• Delivery to Germany

Greece

• Circular and decision 1035 /08-03-2022

Hungary

• Guidelines for distance selling

Ireland

• Movement of Excisable Products Manual

Italy (not available)

Latvia

• Informative and methodological materials

Luxembourg

• E-commerce / Vente à distance

Netherlands

• Excise duty return for the supply of excise goods to private individuals from another EU country

Poland

• Information on excise distance selling to private individuals - consumers in Poland
• Excise rates
• Excise band information system
• Information on excise stamps
• Legal acts:
  • the Law of December 6, 2008 on excise tax (Journal of Laws 2023, item 1542)
  • Regulation of the Minister of Finance of April 12, 2019 on permits for excise tax activities (Journal of Laws of 2022, item 1762)

Portugal (not available)

Romania

• Legislation 227/2015 art 417
• Legislation 227/2015
• Tariffs

Slovakia

• Excise duties

Slovenia

• Excise duties system

Spain

• Tax Agency: Excise and Environmental Taxes

Sweden

• Distance selling of alcohol goods to private individuals in Sweden
• Import, entry of goods and distance trading in alcoholic beverages and alcoholic beverage-like preparations

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