Excise duty – changes in 2023

 

 

3. The obligation to issue certificates of small producer of alcoholic beverages for entities that apply reduced excise duty rate for domestic production of alcoholic beverages has been abolished.

4. The exemption from excise duty for plug-in hybrid passenger cars with combustion engine capacity of 2,000 cm³ or less has been extended until 31 December 2029.

 

 

Notwithstanding the above changes, the intra-Community movement of excise goods with paid excise duty will be digitalised in the European Union on 13 February 2023. As a result, in order to make an intra-Community acquisition or intra-Community supply of excise goods with paid excise duty enterprises will need to have the excise number of an authorised consignee or an authorised consignor, respectively. 

 

Excise goods will be moved on the basis of an e-SAD, which will replace the hard-copy UDT document. 

 

In order to obtain the excise number of an authorised consignee or consignor, a relevant application must be filed on the PUESC platform. 

 

If you have questions about your company's excise duty obligations or if you need support with the new e-SADs, you are welcome to contact us. We will answer all your questions and provide you with comprehensive support.