WINE, BEER OR SPIRITS SELLER? REACHING EU CUSTOMERS THROUGH DISTANCE SELLING? WE SIMPLIFY YOUR EXCISE DUTY FORMALITIES!
Alcoholic beverages are subject to excise duties in many countries, which are a form of indirect tax targeting specific goods. These duties are applied at different stages, including production, importation, and consumption.
Governments rely on excise taxes not only to raise public revenue but also to influence drinking habits and help mitigate the public health risks associated with alcohol abuse. The rates applied differ depending on the category of beverage—such as beer, wine, or spirits—and are typically calculated based on volume and alcohol strength.
Excise rules may also include specific provisions regarding exports, cross-border movements, and potential refund mechanisms. For producers, distributors, and even consumers, understanding how these taxes work is crucial for ensuring compliance with the applicable regulations.
In the case of distance selling of alcoholic drinks, both VAT and excise duties are applicable. The excise amount depends on the type of product and its alcohol content, making it essential for businesses involved in alcohol sales to be fully aware of their tax obligations.
An excise declaration must be made in the following cases:
When you supply alcoholic beverages to individual buyers in another EU member state—such as a French winery selling wine through an e-commerce platform to Spanish customers—this applies to you.
The shipment of goods to the customer’s country is carried out by you or your representative. This does not concern cases where the customer collects the products in person.
You sell excise goods, that is, alcoholic beverages taxed specifically in the country of destination.
In such cases, excise duties are payable in the country where the goods are consumed, prior to delivery to the end customer. This process includes: appointing an accredited tax representative in the destination country (for example, France), obtaining an excise number beforehand, and submitting the required declarations while paying the applicable taxes to the local customs authorities.
Looking to handle your excise duty filings for distance selling of alcohol without administrative headaches, but facing difficulties?
Customs regulations are often complex and differ between EU countries, which can complicate understanding the exact requirements and maintaining compliance.
Regulations and reporting thresholds may be updated frequently, demanding ongoing vigilance to maintain compliance with the latest requirements.
Ensuring that all data gathered is accurate and comprehensive is often difficult. Businesses typically handle large quantities of intra-EU transaction information, increasing the likelihood of errors.
Customs procedures to obtain the excise number can be intricate and slow, and there is a risk that the application might be rejected or delayed.
These taxes must be paid in advance of the goods being delivered, potentially creating major cash flow challenges. Certain countries may additionally demand a financial guarantee.
Non-compliance may trigger customs penalties, interrupted logistics, or sales restrictions, and affect your reputation.
Excise duties depend on both the category of the beverage (wine, beer, spirits, etc.) and its alcohol content, making a precise understanding essential to avoid miscalculations.
Detecting and correcting anomalies in the data requires robust internal checks to ensure accuracy prior to reporting.
Some companies do not have the internal resources or external assistance required to handle excise duties declarations effectively, which may lead to compliance issues.
Managing the preparation and submission of excise duty returns can be a time-consuming administrative task, especially for businesses with numerous intra-EU shipments.
To ease your administrative workload concerning excise duties, ASD Group manages all customs formalities for distance sales of alcoholic beverages and provides support throughout your declaration process and ongoing business activities.
Take advantage of comprehensive analysis and precise monitoring of all your invoicing processes to achieve efficient management and full compliance with your regulatory requirements.
We take care of entering your data into the French Customs online platform "CIEL" (Online Indirect Contributions), meticulously verifying the accuracy of your invoices and customs classifications to ensure smooth and compliant handling of your tax responsibilities.
We perform detailed research and careful validation of customs classifications to guarantee your products fully comply with applicable regulations, thereby streamlining and optimizing your customs procedures.
We offer thorough and professional support throughout any administrative or customs audit, guaranteeing meticulous oversight and full compliance of your activities to streamline the procedure and prevent any issues.
Our team of specialists in excise duties and customs requirements is available to offer you expert guidance and tailored assistance.
We guarantee the excellence of our work and the safety of your declarations to safeguard your data and reduce potential risks.
We design specialized software that facilitates flow and threshold monitoring, electronic data management, and deadline notifications, all available via our completely online multi-service platform, MyASD.
With over 25 years of experience, we have become a trusted ally to European tax and customs administrations, ensuring your activities within the EU proceed smoothly while preserving your good reputation with these authorities.
Our team replies to all customer questions within 48 working hours, maintaining smooth and responsive communication from start to finish.
Our experts consistently follow regulatory updates, helping you stay aware and respond rapidly to changes.
A dedicated account manager is appointed to each client, offering continuous support and personalized care to maintain a trusting relationship.
