Excise duty on alcoholic beverages

Excise duty on alcoholic beverages is regulated by Act no. 530/2011 Coll. on excise duty on alcoholic beverages, as amended.  

Alcoholic beverages are spirit, wine, intermediate product and beer. The law contains common provisions for alcoholic beverages and special provisions for spirit, beer, wine and intermediate product. Taxpayers usually need assistance and representation in the following areas: to obtain an authorisation to operate a tax warehouse, to obtain a registration of an authorised consignee, registration in the register of user enterprises, registration of an authorised consignor, categorisation of alcoholic beverages for the purpose of application of excise duty rates, consultancy on excise duty exemption, assessment of tax liability, representation in tax collection proceedings, assessment of tax refund, denaturing alcohol, measuring and determining the amount of alcohol, assistance in the issue of distilleries for home fruit growers, marking the consumer package of spirit with a tax stamp, to obtain an authorisation for sale or distribution of consumer package in free circulation and, in case of a breach we also provide representation in administrative offense proceedings.  

We are pleased to help you if you need consultations, representation, analyses and opinions not only in the above-mentioned fields, but also in other areas not mentioned above, concerning the administration of excise duty on alcoholic beverages as well as the production and the placement of alcohol on the market (Act No. 467/2002 Coll.).