Share with your friends

EU: Agreement for new rules regarding excise taxes on alcohol

EU: New rules regarding excise taxes on alcohol

The European Commission today announced an agreement has been reached in the Council regarding new rules concerning the excise taxes (duties) imposed on alcohol within the EU.


Related content

According to the EC release, the new rules will provide small and artisan alcohol producers access to a new EU-wide certification system and confirm their access to lower excise tax rates across the EU. The new rules will be effective 1 January 2022.

Excise duties are indirect taxes on the sale or use of specific products, such as alcohol, and are usually applied as an amount per quantity of the product (e.g., per 100 litres). All revenues from excise taxes go to national budgets of the EU Member States.

Existing EU rules on the harmonisation of the structures of excise taxes on alcohol and alcoholic beverages were agreed in 1992, and set out common definitions of alcoholic products that are subject to excise tax and provide that all EU Member States are to treat the same products in the same way. The rules also specify the method to calculate excise duty on alcoholic products and the criteria for products to benefit from reduced rates or exemptions.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal