Excise duties
indirect taxes

Leur taux est différent selon les produits et selon les pays. D’une manière générale, plus les produits ont un degré alcoolique élevé, plus les droits d’accises les concernant sont élevés.

Chaque Etat-Membre est libre de fixer le montant des droits d’accises comme il le souhaite.

Ainsi, en ce qui concerne les ventes de vin, certains pays ont décidé de ne pas appliquer de droits d’accises comme l’Espagne ou l’Allemagne alors que d’autres en ont décidé de percevoir des droits sur ce produit comme la Belgique ou le Danemark par exemple.

Voici ci-après le lien vers le site de la Commission Européenne qui recense les droits d’accises applicables à chaque boisson alcoolique dans chaque pays.

La vente de boissons alcoolisées d'un État membre de l'UE à des consommateurs privés dans un autre État membre de l'UE (vente à distance) est soumise à la TVA ainsi qu'à des droits d'accise sur chaque produit vendu, et ce dès le 1er Euro.

Contrairement aux règles normales pour les ventes à distance, le seuil par pays ne s'applique pas aux ventes d'alcool. Ainsi, votre entreprise a l'obligation, dès la première vente, d'appliquer la TVA du pays de destination et également de payer les droits d'accise dans ce pays de destination par unité de produit ou de bouteille expédiée.

The sale of alcoholic beverages to private customers domiciled in other EU countries are classified as distance sales. These sales comply with relatively harmonized rules within the Member States. These rules provide that excise duties are paid at the place of consumption of the products.

The rules in all Member States impose the seller to appoint an excise tax representative whose mission will consist of:

 Declare the arrival of products subject to excise duty in the country of destination,
 Calculate the excise duties due in this country according to the locally applicable rates,
 Pay the excise duties in the country of destination to the local Customs Administration,
 Keep an accounting of the operations and keep it at the disposal of the Administration,
 Produce any document, information, explanation requested by the Administration as part of a control carried out by the Administration,
 Bear personal responsibility for any offense, irregularity or fraud committed by the representative or the representee.

The mechanism for distance sales of alcoholic beverages theoretically implies that the goods are released for consumption in the country of departure before being shipped to the country of destination. This principle thus amounts to paying the excise duties applied in the country of departure, then, as indicated above, to pay them in the country of destination at the rate applicable in that country.

Then, once the operator is able to prove that he has paid excise duties in the country of destination, he can claim reimbursement of the duties he has paid in the country of departure.

RMB is the first company in France to obtain "new formula" accreditation from the French Customs Authorities. This approval required obtaining an unlimited bank guarantee from our Bank.

The sale of alcoholic beverages from one EU Member State to private consumers in another EU Member State (distance selling) is subject to VAT as well as excise duties on each product sold, and this from the 1st sale. Thus, unlike the normal rules for distance sales, the country threshold does not apply to alcohol sales. Thus, your company has the obligation, from the first sale, to apply the VAT of the country of destination and also to pay the excise duties in this country of destination per unit of product or bottle shipped.