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Excisable goods

By YURY / In EU VAT / November 2, 2022

The procedure for collecting excise duty in the European Union has its own characteristics and rules. To successfully conduct business in the EU countries, you need to thoroughly know the fiscal policy of Europe, as well as all the intricacies of excise taxation. From this guide, you will learn what excisable goods are, which groups of goods are subject to excise taxes in the European Union, and the features of trade and payment of excise.

Excisable goods: what is it

Excisable goods are certain categories of products that are subject to excise tax. This includes trade within countries, as well as imported products. An excise tax is paid by an entrepreneur or an organization that sells or produces excisable goods.

Excise taxes are one of the types of indirect tax, which are subject only to specific groups of goods. This includes products that adversely affect human health or the environment in one way or another. The reason for the tax is to reduce the number of purchases of goods and their use by increasing the cost.

Which goods are subject to excise duty in the EU?

Group 6Group 7Group 8Group 9

 

As mentioned above, the objects of taxation include goods that are harmful to humans and the environment (exhaust emissions, waste, etc.). Separately, the following groups can be distinguished, payable:

  • Alcohol;
  • Coffee and tobacco products;
  • Electrical energy and energy products;
  • Oil and fuel.

The list of excisable goods includes all products that were created in the EU countries, or came to Europe by import from other countries.

Excise duty goods in the EU

alcoholic drinks

oil products

tobacco products

non-alcoholic drinks

coffee

natural gas

the liquid used in electronic cigarettes
and its preparation components

tobacco substitute products

energy products and electrical energy

packaging

waste

precious metals

mobile telephony services

all cements

pneumatic types

chewing gum

toiletries and washing preparations

construction componentsand other fixtures

sugar

Austria + + + +
Belgium + + + + + + + +
Bulgaria + + + +
Croatia + + + + + + +
Cyprus + + + + + +
Czechia + + + +
Denmark + + + + +
Estonia + + + + + + + +
Finland + + + + + + + + + + +
France + + + + + + + +
Germany + + + + + + + +
Greece + + + +
Hungary + + + + + + +
Iceland + + +
Ireland + + +
Italy + + + + +
Latvia + + + + + + + + +
Liechtenstein + + +
Lithuania + + + + +
Luxemburg + + + + +
Malta + + + + + + + + + + + + + + + + +
NetherlandS + + + +
Norway + + + + + + + +
Poland + + + + + + +
Portugal + + + + + +
Romania + + + + +
Slovakia + + + + +
Slovenia + + +
Spain + + + + +
Sweden + + + + + + + + +
Switzerland + + + +

Features of trading in excisable goods

If you plan to trade in excisable goods, you need to take into account that the payment of excise will be carried out based on the standards established by the EU country where the sale is planned. This applies to both physical and remote trading. Minimum tax rates are standard, with each EU member free to regulate the law, increasing the cost.

Each seller of excisable goods must have a license and their own excise number in the SEED database. This is a register of sellers, which is maintained separately by each EU country to record and define taxpayers. An excise registration number is an identification number assigned to a private entrepreneur or organization.

When and who pays for excises

There is a big difference between the moment of imposition of excise tax and the moment of its payment. Most of these goods are subject to excise immediately upon arrival in Europe, but the duty does not always need to be paid immediately. In most cases, the excise tax is paid during the buying of goods.

Unforeseen circumstances – emergencies and elements are also taken into account. If for such a reason the goods are lost or destroyed, custom duty and excise duty are not paid.

Several people can be excise payers – it all depends on the end user. This may be a business or a private entrepreneur who is responsible for the production, storage, and movement of products. Also, the payer can be the sender of the goods, its recipient, the carrier company, and even a third party who is the guarantor.

On this page, you will find a complete table of current excisable goods. If you have any questions or need help with paying excises, customs duties, VAT and other taxes, just contact the Lovat manager for consultation and services.