EXCISE DUTY TABLES - European Commission

EUROPEAN COMMISSION
DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Indirect Taxation and Tax administration
Indirect taxes other than VAT
REF 1041
July 2014
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EXCISE DUTY TABLES
Part III – Manufactured Tobacco
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This document can be consulted on DG TAXUD Web site:
http://ec.europa.eu/taxation_customs/taxation/excise_duties/index_en.htm
( Shows the situation as at 1 July 2014)
© European Commission 2014.
Reproduction is authorised, provided the source and web address
(http://ec.europa.eu/taxation_customs/index_en.htm#) are acknowledged.
B-1049 Brussels - Belgium - Office: SPA3 5/72 and SPA3 5/69A.
Telephone: direct line (+32-2)299 56 09 and 295 35 25, switchboard 299 11 11.
e-mail: [email protected]
July 2014
INTRODUCTORY NOTE
In collaboration with the Member States, the European Commission has established the
“EXCISE DUTY TABLES” showing rates in force in the Member States of the European
Union.
As from 1 January 2007 this publication:
* covers all EU Member States;
* has been divided into three different sections:
I
Alcoholic Beverages
II
Energy products and Electricity
III
Manufactured Tobacco.
This publication aims to provide up-to-date information on Member States main excise
duty rates as they apply to typical products. The information is supplied by the respective
Member States. The Commission cannot be held responsible for its accuracy or
completeness; neither does its publication imply an endorsement by the Commission of
those Member States' legal provisions.
It is intended that Member States will regularly communicate to the Commission all
modifications of the rates covered by this publication and that revised editions of the
tables will be published twice a year.
To this end, it is vital that all changes to duty structures or rates are advised by Member
States to the Commission as soon as possible so that they may be incorporated in the
tables with the least possible delay. All details should be sent to Ms Eija Hokkanen or Mr
Aurimas Vasylis:
e-mail
telephone
[email protected]
+32-2-299.56.09; +32-2-295.35.25
This document together with general information about the Taxation and Customs Union
can be found at:
http://ec.europa.eu/taxation_customs/index_en.htm#
For further or more detailed information, please contact directly the Member States
concerned (see list of contact persons at the end of this document)
2
July 2014
TABLE OF CONTENTS
INTRODUCTORY NOTE ................................................................................................. 2
TABLE OF CONTENTS ................................................................................................... 3
EURO EXCHANGE RATES ............................................................................................ 4
MANUFACTURED TOBACCO....................................................................................... 5
Cigarettes ........................................................................................................................ 6
Cigars and Cigarillos .................................................................................................... 12
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes) ............................. 14
Other smoking tobaccos ............................................................................................... 17
LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES ..... 18
3
EURO EXCHANGE RATES
Value of National Currency in EUR at 1 October 2013*
Member State
National Currency
BG
CZ
DK
HR
LT
HU
PL
RO
SE
UK
BGN
CZK
DKK
HRK
LTL
HUF
PLN
RON
SEK
GBP
Currency value
1,9558
25,647
7,4582
7,6158
3,4528
296,07
4,2308
4,4485
8,6329
0,83450
*Rates published in the Official Journal of the European Union - C 286 of 02/10/2013.
The Latvian lats “LVL” irrevocably fixed as of 1 January 2014 (=0,702804 LVL to 1 euro) – Official Journal L243, 21/09/2013, Council Regulation (EU) No 870/2013 of 9
July 2013 amending Regulation (EC) No 2866/98
The Estonian kroon "EEK" irrevocably fixed as of 1 January 2011 (=15,6466 EEK to 1 euro) – Official Journal L 196, 28/7/2010, Council Regulation (EU) No 671/2010 of 13
July 2010 amending Regulation (EC) No 2866/98
The Slovak koruna "SKK" irrevocably fixed as of 1 January 2009 (=30,1260 SKK to 1 euro) – Official Journal L 195, 24/7/2008, Council Regulation (EC) No 694/2008 of 8 July
2008 amending Regulation (EC) No 2866/98
The Cyprus pound "CYP" irrevocably fixed as of 1 January 2008(= 0,585274 CYP to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1135/2007 amending
Council Regulation (EC) No 2866/98.
The Maltese lira "MTL" irrevocably fixed as of 1 January 2008 (=0,429300 MTL to 1 euro) – Official Journal L256, 2/10/2007, Council Regulation (EC) No 1134/2007 amending
Council Regulation (EC) No 2866/98.
The Slovenian tolar "SIT" irrevocably fixed as of 1 January 2007 (=239.640 SIT to 1 euro) – Official Journal L195, 15/7/2006, Council Regulation (EC) No 1086/2006
amending Council Regulation (EC) No 2866/98.
4
July 2014
MANUFACTURED TOBACCO
UPDATED SITUATION - EXCISE DUTY TABLES
1 July 2014
All Member States:
Update / corrigendum of all tables, footnotes and contact data
All Member States: Insertion of the specific, ad valorem and VAT rates of 2013
additionally to the rates applicable as from 1 July 2014 in order to allow the correct
calculation of the excise incidence for cigarettes and fine-cut tobacco (see pages 7 and
13).
According to Articles 8(2) and 14(2) of Council Directive 2011/64/EU the weighted
average price (WAP) for cigarettes and fine-cut tobacco has to be calculated by
reference to the total value of all cigarettes/fine-cut tobacco released for consumption,
based on the retail selling price including all taxes, divided by the total quantity of
cigarettes/fine-cut tobacco released for consumption on the basis of data relating to all
such releases for consumption made in the preceding calendar year.
5
Cigarettes
Situation as at 1 July 2014
Specific excise
(per 1000 cigarettes)
NatCurr
MS
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK
1
101,00
1190,00
1182,5
*210,00
12 500
*157,00
82,50
206,76
268,70
1410,00
184,10
EUR
2
*40,00
23,5914
51,64
55,00
46,40
96,30
158,55
46,50
82,50
24,10
28,00
48.75
*27,57
42,22
241.83
13,095
*45,47
17,75
51,80
82,50
173,97
48,87
87,33
60,40
163,33
67,92
59,50
220,61
as % of
WAP
3
*19,16
9,66
43,44
26,96
32,28
37,84
58,32
32,98
47,10
11,21
11,18
15
20,43
24,75
53.21
5,7183
*36,85
8,51
39,88
40,55
59,60
34,90
44,81
42,98
56,92
41,04
39,64
52,52
As % of
total tax
(specific +ad
valorem
+VAT)
4
*24,93
12,48
52,27
35,04
42,12
50.09
73,52
39,43
54,90
14,09
13,55
18.43
26,38
36,38
65.99
7,5
*46,53
12,21
48.50
50,19
76,50
41,05
55,73
52,84
73,05
50,00
49,98
61,30
Ad
valorem
excise in
%
VAT
in %
Ad
valorem
excise
+ VAT
Total tax
(incl
VAT)
(as % of
TIRSP)
(as % of
TIRSP)
(as % of
TIRSP)
(as % of
WAP)
NatCurr
EUR
NatCurr
8
9
10
11
5
*41,00
50,41
23,00
34,00
27,00
21,74
1,00
34,00
20,00
51,00
52,00
49,70
*37,00
31,00
8.72
52,41
25,00
48,14
25,00
25,00
0,95
31,41
17,00
19,00
1,00
23,01
23,00
16,50
6
16,67
17,36
16,67
15,97
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
18.70
18,03
17,36
15,00
17,36
15,25
17,36
18,70
18,70
19,35
20,00
18,03
16,67
16,67
7
*57,67
67,77
39,67
49,97
44,36
37,71
21,00
50,67
38,70
67,96
71,35
66.37
57,00
52,26
27.42
70,44
42,36
61,18
42,36
40,25
18,31
50,11
35,70
38,35
21,00
41,04
39,67
33,17
*76,83
77,43
83,11
76,93
76,64
75,55
79,32
83,65
85,80
79,17
82,54
81.37
77,43
77,01
80.63
76,16
*79,21
69,69
82,24
80,81
77,91
85,01
80,51
81,33
77,92
82,08
79,30
85,69
Current MPPC
per 1000 cigarettes
(only for the purpose of
comparison – not applied
for calculation)
*220,00
3600,00
2150,00
**1250,00
n/a
n/a
235,00
n/a
675,00
2894,74
n/a
n/a
273,6800
*112,49
225.00
140,37
250,00
288,27
141,00
190,00
n/a
250,00
n/a
**164,13
n/a
475.00
215,00
n/a
190
235,00
n/a
n/a
195,00
151,74*
335,31
167,5
n/a
n/a
WAP
per 1000 cigarettes
pursuant to Art. 8(2) Dir.
2011/64/EU *)
*232,50
3687,00 *
2027,72
***1028,09
50 511
*426,00
203,43
592,49
625,20
2477,29
350,50
EUR
12
*208,80
244,1107
*118,88
204
143,76
254,5
271,88
141,00
*175,15
215,00
250,41
325
***134,99
170,60
454.50
229
*123,38
208,51
*129,88
203,43
291,91
140,04
194,88
140,54**
286,96
165,50
150,11
420,01
Excise
yield*
Minimum
excise duty
Article 8 (6)
Directive
2011/64/EU
Overall
minimum
excise duty*
Specific +ad
valorem
(excl. VAT)
EUR per 1000
cigarettes of the
WAP
EUR per 1000
cigarettes
as % of WAP
14
15
13
*125,61
146,6476
78,98
124,36
85,22
152
161,27
94,44
117,53
133,75
158,21
210.27
77,52
95,11
281.46
133,12
*76,31
118,12
84,27
135,00
176,75
92,86
120,46
81,78
166,20
106,00
94,03
289,91
*123,10
148,1141
75,67
121,50
87,73
*
n/a
90,00
117,50
128,65
161,50
210
*78,59
84,17
275.62
144,65
*74,14
113,95*
85,60
135,00
176,75
92,86
125,5
79,00
n/a
106,00
91
n/a
*60,16
60,07
66,44
60,96
59,28
59,58
59,32
66,98
67,10
62,21
63,18
64,7
57,43
55,75
60.64
58,13*
*61,85
57,00
64,88
66,36
60,55
66,31
64,39
61,98
57,92
64,04
62,64
69,02
This table has been modified in order to take account of the amended and new provisions contained in Council Directive 2011/64/EU of 21 June 2011 (Codification),
TIRSP
=
Tax included retail selling price (Retail selling price, all taxes included)
MPPC
=
Most popular price category
WAP
=
Weighted average price
6
* Columns 13 and 15: if applicable, the tax rates indicated on page 7 are based for calculation due to the fact that the WAP is calculated on data relating to the releases for consumption made in the preceding calendar year.
7
Cigarettes
Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2013
- only if different to the rates indicated in the table on page 6 -
Rates applicable as
from x/x/2013 until
x/x/2013
MS
AT
BE
BG
CY
CZ
DE
DK
EE
EL
Period
1/1-31/12/2013
1/2 – 30/6/2013
1/1 – 31/12//2013
1/1 – 31/12/2013
1/4/201231/12/2013
1/1- 31/12/2013
31/1/201312/1/2014
Specific excise
(per 1000 cigarettes)
As % of total
NatCurr
EUR
tax (specific
+ad valorem
+VAT)
1
2
35
21,8914
3
Ad valorem
excise in %
VAT in %
(as % of
TIRSP)
(as % of
TIRSP)
4
11,94
43,03
50,10
73,64
42
50,31
5
16,67
17,36
27,00
21,80
17,36
15,97
1,00
33,00
20,00
16,67
1160,00
46,25
94,40
1166,50
156,46
45,00
80,00
39,12
48,75
22,50
38,13
11,42
12,5
52,00
51,75
19,35
16,388
Rates applicable as from
x/x/2013 until x/x/2013
Period
Specific excise
(per 1000 cigarettes)
As % of total
NatCurr
EUR
tax (specific
+ad valorem
+VAT)
6
1/7 – 31/12/2013
7
8
Ad valorem
excise in %
VAT in %
(as % of
TIRSP)
(as % of
TIRSP)
9
10
21,9914
11,97
50,41
17,36
45.75
15
49.7
16.388
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT*)
NL
PL
RO
SE
SI
SK
UK
1/1 - 31/12/2013
01/01/2013 30/06/2013
5/6/2013-5/3/2014
197,00
25,87
****25,16
37,00
20,00
01/03/2014
1/1/-01/03/2013
140,00
13,095
40,55
7,5
45,97
52,41
25,00
18.03
17,36
35,91
77,00
169,86
44,44
54,06
35,27
48,05
76,50
40,77
52,21
34,00
25,00
2,36
31,41
19,00
60,79
50,00
24,55
1/1 – 30/6/2013
1/1 – 08/04/2013
1/1-31/03/2014
1/1 – 31/12/2013
1/1 – 31/3/2013
1/1 – 31/12/2013
1/1 – 30/6/2013
25,00
77,00
188
240,50
01/07/201331/12/2013
01/03/-31/12/2013
148,00
42,86
45,95
25,00
17,36
17,36
15,25
17,36
18,70
19,35
1/7 – 31/12/2013
09/04 – 31/12/2013
25,00
82,50
35,91
82,50
35,27
50,19
34,00
25,00
17,36
15,25
1/4 – 31/12/2013
256,46
57,65
52,84
19,00
19,35
16,67
1/7-31/12/2013
60,79
50,00
24,55
18,03
8
Cigarettes – Additional comments to the tables on pages 6-7
Situation as at 1 July 2014
Total value of all cigarettes released for consumption (TIRSP) in 2013
Calculation of the WAP
Total quantity of cigarettes released for consumption in 2013
Minimum excise duty 98% of total excise duty burden on WAP, at least 123,10 €/1.000 pieces.BG:
* MPPC and WAP are calculated on the basis of figures relating to the
releases for consumption from 1 January 2013 till 31 December 2013.
CY:
As from 13th of January 2014 the VAT rate will be increased from 18% to 19% (VAT = 15,97%).
The WAP was calculated on the basis of figures relating to the releases for consumption during the period 1/1/2013-31/12/2013.
CZ:
* MPPC and WAP are calculated on the basis of figures relating to the releases for consumption in 2013.
DE:
* As from 1 January 2014: Dynamic total tax: 19,259 Cent per piece minus the VAT of the taxed cigarette.
DK:
MPPC and WAP of the first quarter of 2013.
EL:
*The WAP is applicable from 31/1/2014
ES:
Rates and minimum excise duty shown in table 6 are effective as of 1july 2013. During the period 1 January 2013 until 31 June 2013, the current rates are shown on page 8.
FI:
MPPC and WAP are calculated on data relating to the releases for consumption made in 20122013.
FR :
La valeur de 325 € correspond à celle du WAP 2013, arrondie à la demi-dizaine d’euros supérieure.
IE:
Data applicable as of 1 March 2011.
LT:
* Data applicable as from 01/03/2014.Until 1 March 2012 it was applied EUR 38,23 specific excise and the overall excise duty for cigarettes should be not less than EUR 64, per
1000 cigarettes.
LU:
Data applicable as from 1 February 20143,
* Minimum excise duty (Article 8 (6) Directive 2011/64/EU) applicable as from 1 February 2014
LV:
*The weighted average price of cigarettes in period 01/01/2013 - 310/121/2013.
MT:
In Malta the excise tax structure is 25% of the retail price + EUR 82,50 per 1000 cigarettes but not less than EUR 135,00 per 1000 cigarettes as from 09/04/2013..
PT:
Portugal may apply a reduced rate of up to 50% less than the overall minimum rate to cigarettes consumed in the most remote regions of the Azores and Madeira, made by small-scale
manufacturers each of whose annual production does not exceed 500 tonnes (Art. 3.2 of Dir. 92/79/EEC).
PT:
*) From 1/1/2012 specific excise (per 1000 cigarettes) = 78,37. Ad valorem excise in % = 20,00 and VAT in % = 18,70.
RO:
As from 01.04.2014, ad valorem excise duty will be 18% of TIRSP and overall excise duty will be 84,37 euro/1000 cigarettes
* MPPC registered in November 2013
**WAP applicable for the period 01.04.2013 – 31.03.2014, according to Romanian legislation.
SE:
WAP applicable as of 1 February 2012. SE abolished the minimum excise duty 1 January 2011.
HR:
* Rates applicable as from 605/306/20142013.
Minimum excise duty was 567486,00, 00 HRK per 1000 cigarettes (7463,4581 € per 1000 cigarettes) from 5th29th of JuneNovember 20132012 till 54 th of MarchJune 20142013.
** MPPC for the period 1/1/2014-31/5/2014
***** MPPC and WAP is are calculated on the basis of figures relating to the releases for consumption from 1 January 2013 till 31 December 2013.
*** From 29th November 2012 till 4th June 2013 specific excise duty for cigarettes was 180,00 HRK per 1000 cigarettes and ad valorem rate 36%
********WAP for the period 51/61/2013-504/306/20142013 is calculated on the basis of figures relating to the releases for consumption from 1 January 2013 till 31 December 2013 (1€=7,6158 HRK)
AT:
9
10
11
Cigars and Cigarillos
Situation as at 1 July 2014
Specific Excise
NatCurr
MS
1
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK
270,00
1340,00
198,00
Ad Valorem
Excise
VAT %
EUR
(as % of TIRSP)
2
3
n/a
0
138,05
90,00
52,25
14,00
26,55
211,00
*600,00
18
*78,78
*93,00
279.345
n/a
*26,93
21,65
39,84
21,65
(as % of TIRSP)
Ad Valorem
Excise
+ VAT
(as % of TIRSP)
Minimum duty
Article 14(1) of
Dir. 2011/64/EU
EUR/kg or
1000 pieces
4
5
6
13,00
10
n/a
n.a.
1,47
10,00
n/a
35,00
15,80
29,00
23,00
28,50
280,25
303,24
1250,00
229,65
66,24
n/a
68,17
144,79
n/a
77,37
275,19
23,00
n/a
10,00
n/a
n/a
5,00
n/a
25,00
n/a
6,00
n/a
0
16,67
17,36
16,67
* 19,00
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
23.00
18,03
17,36
15,00
17,36
18,00
17,36
18,70
18,70
19,35
20,00
18,03
20,00
16,67
29,67
27,36
n/a
n.a.
17,44
30,00
n/a
53,70
32,76
48,35
39.67
100,00
71,1000
*
n/a
41,50
92
49,76
41,03
23,00
23,04
n/a
n/a
22,36
18,70
43,70
n/a
24,03
n/a
16,67
23,50*
n/a
n/a
n/a
40,00
n/a
n/a
This table has been modified in order to take account of the new provisions contained in Council Directive
2011/64/EU of 21 June 2011 (Codification).
TIRSP =
(*)
Tax included retail selling price (Retail selling price, all taxes included)
for cigarillos
Additional comments to this table
Specific excise per 1000 items:
Specific excise per kg:
Minimum duty per 1000 items:
AT:
BE:
CY:
DE:
ES:
FI:
LT:
LU:
SK:
HR:
BG, CZ, DE, DK, LV, MT, PL, SE, SK, RO, HR.
CY, LT.
BE, AT, SI.
Increase of minimum duty by 1/1/2013 (100 EUR/1000 items).
Minimum tax (excise + VAT).
* VAT rate valid as from 13th January 2014.
*
Dynamic total tax for TIRSP as of 1 January 2012: 5,760 Cent per piece minus the VAT of the
taxed cigar/cigarillo.
Mininum excise duty applicable as of 1 july 2013
VAT rate increased from 23% to 24% as of 1 January 2013.
* Data applicable as from 01/03/2014.Till 1 March 2012 it was applied EUR 23,17 excise duty
rate per kilogram of cigars & cigarillos.
* Data applicable as of 1st February 20143
Only the specific excise is set per 1000 items.
*Only the specific excise is set per 1000 items.
Rates applicable as from 1th July 2013.
12
From 1th January 2010 till 30th June 2013 specific excise duty for cigars was 1100, 00 HRK (144,44 €) per 1000 items
and for cigarillos 220, 00 HRK (28, 89 €) per 1000 items.
13
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)
Situation as at 1 July 2014
Specific Excise
per kg
MS
AT
BE
BG
CY
CZ
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK
NatCurr
EUR
1
2
152,00
1800,00
1635,00
788,50
*520,00
n/a
14,5000
77,72
150
70,18
65,19
46,75
105,72
61,00
156,70
22,00
20,00
67.5
*68,28
Ad Valorem
Excise
VAT %
Ad Valorem
Excise
+ VAT
(as % of
TIRSP)
3
(as % of
TIRSP)
4
(as % of
TIRSP)
5
*55,00
31,50
n/a
n.a.
n.a.
14,63
n/a
n/a
41,50
52,00
32
52,00
163,00
81,81
141,29
383,79
1732,00
180,46
252.222
n/a
47,21
9,00
55,49
88,36
75,77
33,40
75,00
86,27
200,63
40,00
71,11
216,25
58,50
n/a
33,25
n/a
n/a
5,03
31,41
20,00
n/a
35,00
n/a
0
16,67
17,36
16,67
19,00
17,36
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
23.00
18,03
17,36
15,00
17,36
15,25
17,36
18,70
18,70
19,35
20,00
18,03
20,00
16,67
Current WAP per kg
NatCurr
6
*71,67
48,86
n/a
EUR
Minimum
duty
Article 14(1)
of Dir.
2011/64/EU
EUR/kg
7
8
*122,90
100,4816
*70,00
47,0747
n.a.
n.a.
30,60
20,00
n/a
130,18
*
58,48
71,35
48.67
157,10
146,65
225
96,50
97,50
143
89,29
42,08
73,26
76,53
n/a
46,00
n/a
n/a
22,39
50,11
38,70
n/a
53,03
n/a
16,67
n/a
24 026
114,78 (*)
79,16
n/a
145,09
102,54
154,74
n/a
n/a
n/a
n/a
433,84*
35,50*
n/a
83,07
120,00
n/a
88,00
n/a
n/a
This table has been modified in order to take account of the new provisions contained in Council Directive 2011/64/EU of 21 June 2011
(Codification).
TIRSP
WAP
=
=
Tax included retail selling price (Retail selling price, all taxes included)
Weighted average price
Additional comments to the tables on pages 12-13
Total value of fine-cut tobacco released for consumption (TIRSP) in 2013
Calculation of the WAP:
Total quantity of fine-cut tobacco released for consumption in 2013
BE:
CY:
DE:
FI:
IT:
IT:
LU:
PL:
SK:
FR:
HR:
AT:
Minimum excise duty instead of Minimum tax (excise + VAT)
* VAT rate valid as from 13th January 2014.
* Dynamic total tax for TIRSP as of 1 January 2014: 91,63 EUR per kg minus the VAT of the taxed fine cut
smoking tobacco.
VAT rate increased from 23% to 24% as of 1 January 2013
Figures do not include pipe tobacco.
(*) from 01.10.2012- € 114,78.
Data applicable as of 1 February 20143., as applicable from 1 September 2012
WAP 2013 generally based on the period from 1 January 2013 till 31 December 2013, but the figure in the table
concerns the period from 01.01.2013 till 31.10.2013.
Only the specific excise is set per kg.
La valeur de 225 correspond au WAP 2013 arrondie à la demi-dizained'euros supérieure.
*Only the specific excise is set per kg. Rate applicable as from 6th March 2014.5th June 2013.
*Excise Duty rate valid as from 1st March 2014 New WAP applicable as from 1st April 2014.
14
Fine Cut Smoking Tobacco (intended for the rolling of cigarettes)
Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the year 2013
- only if different to the rates indicated in the table on page 12 –
Specific excise
Rates applicable as
from x/x/2013
until x/x/2013
MS
AT
BE
BG
CY
CZ
DE
DK
EE
EL
FI
FR
HR
HU
IE
IT
LT
LU
LV
MT
Ad valorem excise in
%
VAT in %
(as % of TIRSP)
Rates applicable as
from x/x/2013 until
x/x/2013
NatCurr
4
Period
5
NatCurr
EUR
(as % of TIRSP)
Period
1/1/201328/2/2014
1/2 – 30/6/2013
1
2
3
1/1 –
31/12//2013
1/1 – 31/12/2013
1/1/2014
1/1 – 31/12/2012
1/1/201312/1/2014
1635,00
1/1 - 31/12/2013
01/01/201330/06/2013
29/11/20124/6/2013
788,50
54
16,67
12,0000
31,50
17,36
65,19
n.a.
17,36
45,00
105,72
55,79
153,00
14,51
15,97
n/a
16,67
20,00
61,5
52,00
30
19,35
16.388
325,00
42,67
01/10/2013
1/1-31/12/2012
139,00
40,26
58,50
n/a
18,03
17,36
1/1 – 08/04/2013
81,81
81,81
n/a
15,25
NL
PL
1/1 – 31/03/2014
1/1 – 31/12/2013
RO
SE
SI
1/1 – 31/12/2014
1/1 – 31/12/2013
1/1 – 31/3/2014
128,02
383,79
1735,00
20,00
72,64
30,26
7,19
31,41
17,36
18,70
86,27
200,98
67,50
n/a
19,35
20,00
18,03
Specific excise
1/7 – 31/12/2013
01/07/201331/12/2013
5/6/20135/3/2014
05/1131/12/2013
450,00
VAT in %
EUR
(as % of TIRSP)
(as % of TIRSP)
6
7
8
12,5000
31,50
17,36
61.5
32
16.388
59,09
20,00
96,58
n/a
15,25
-
-
-
96,58
1/4-7/5/2014
Ad valorem excise in
%
75,00
18,03
15
SK
UK
PT:
*) From 1/1/2012 Ad valorem excise in % = 61,40 and VAT in % = 18,70
16
Other smoking tobaccos
Situation as at 1 July 2014
Specific Excise
MS
AT
BE
BG
CY
CZ
DE
DK
EE
EL
ES
FI
FR
HR
HU
IE
IT
IT (pipe
tobacco)
LT
LU
LV
MT
NL
PL
PT
RO
SE
SI
SK
UK
Ad Valorem
Excise
VAT %
NatCurr
EUR
(as % of TIRSP)
(as % of TIRSP)
1
2
3
4
152,00
1800,00
738,50
*450,00
n/a
14,5000
77,72
150,00
70,18
15,66
99,02
61,00
156,70
19,00
17
*59,09
34,00
31,50
n/a
24,78
56
16,67
17,36
16,67
* 19,00
17,36
15,97
20,00
16,67
18,70
16,96
19,35
16.667
20,00
21,26
23.00
18,03
18,03
n/a
33,25
n/a
n/a
5,03
31,41
20,00
n/a
n/a
n/a
0
17,36
15,00
17,36
15,25
17,36
18,70
18,70
19,35
20,00
18,03
20,00
16,67
n.a.
13,13
n/a
n/a
28,40
48,00
45,00
32,50
193.799
n/a
163,00
96,58
141,29
383,79
1732,00
100,96
47,21
9,00
55,49
96,58
75,77
33,40
75,00
86,27
200,63
40,00
71,11
120,98
Ad Valorem
Excise
+ VAT
(as % of
TIRSP)
5
50,67
48,86
n/a
n.a.
29,10
20,00
n/a
Minimum duty
Article 14(1) of Dir.
2011/64/EU
EUR/kg
6
47,0747
22,00
n/a
45,36
67,35
61.67
22,00
53,76
42,08
70,00
42,81
74,03
46,00
n/a
n/a
22,39
50,11
38,70
n/a
n/a
n/a
16,67
35,50*
n/a
83,07
120,00
n/a
n/a
n/a
This table has been modified in order to take account of the new provisions contained in Council Directive
2011/64/EU of 21 June 2011 (Codification).
TIRSP
=
Tax included retail selling price (Retail selling price, all taxes included)
Additional comments to this table
BE:
CY:
ES:
FI:
IT:
LU:
Minimum excise duty instead of Minimum tax (excise + VAT)
* VAT rate valid as from 13th January 2014.
Minimun duty applicable as from 5 January 2014
Other tobacco products: 60 % of TIRSP. As of 1 January 2013 VAT rate increased from 23% to 24%.
Figures refer to snuff and chewing tobaccos.
Data applicable as of 1 February 20142.; applicable from 1 September 2012SK:
Only the
specific excise is set per kg.
HR:
*Only the specific excise is set per kg. Rate applicable as from 6th March 2014.5th June 2013.
From 5th June 2013.1th January 2010 till 5th March 201431th December 2010 specific excise duty for other
smoking tobacco was 380,0092,00 HRK per kg (49,9012,08 € per kg)
From 1th January 2011 till 4th June 2013 specific excise duty for other smoking tobacco was 146, 00 HRK per kg (19,17 €
per kg)
17
LIST OF MEMBER STATE CONTACT POINTS FOR EXCISE DUTY TABLES
STATE
ADMINISTRATION
CONTACT
Administration des douanes et accises
BE
TELEPHONE No
FAX No
+32.2.576.31.35
+32.2.579.51.29
+32.2.576.31.12
+32.2.579.51.29
+359 2 9859 2850
+359 2 9859 2852
[email protected]
Administration centrale - Service Procédures accisiennes
Service Procédures accisiennes
E-MAIL
[email protected]
Ministry of Finance
Mr Krasimir Sivev
Tax Policy Directorate
(Alcohol, Tobacco, Energy)
Ministry of Finance
Ms Zuzana Füleová (Alcohol, Tobacco, Energy)
+ 420 2 5704 4420
+ 420 2 5704 3048
[email protected]
Excise Duty Unit
Mr Vítězslav Píša ( Energy)
+ 420 2 5704 2639
+ 420 2 5704 3048
[email protected]
Ministry of Taxation
Department of indirect taxes
+45 33923392
+45 33149105
[email protected].
Bundesministerium der Finanzen
Mr. Benjamin HESS (Alcohol, Tobacco)
+49 228 682 40 41
+49 228 682 22 79
[email protected]
Referat III B 6 / III B 7
Ms Eliane MEHNER (Energy)
+49 228 682 48 03
+49 228 682 22 79
[email protected]
Tax and Customs Board
Tax and Customs Board
+ 372 88 0814
+372 676 2709
[email protected]
Ministry of Finance
Mrs Katerina MYRISIDOU (Alcohol)
+30.210.6987416
Directorate General of Customs and Excise
Mr Kiriakos KORAKIS (Energy)
+30.210.6987420
BG
CZ
DK
DE
EE
+30.210.69 87 424
EL
[email protected]
+30.210.69 87 408
ES
Excise Duties Direction
Mrs Katerina PANAGI (Tobacco)
Ministerio de Hacienda y Administraciones
Públicas.
Ministerio de Hacienda y Administraciones Públicas.
Dirección General de Tributos.
Subdirección General de Impuestos
Especiales y Tributos sobre el Comercio
Exterior
+30.210.69 87 428
Dirección General de Tributos.
+34 91 595.82.45
+34.91 595.85.58
[email protected]
Subdirección General de Impuestos Especiales y Tributos
sobre el Comercio Exterior
18
STATE
ADMINISTRATION
CONTACT
TELEPHONE No
FAX No
M. Frédéric Amérigo (Alcohol)
+33 1 57 53 44 12
+33 1 57 53 42 88
Mlle Athénais LEJOSNE (Alcohol)
+33 1 57 53 48 40
+33 1 57 53 42 88
Bureau F3 « contributions indirectes (Tobacco)
+33 1 57 53 41 47
+33 1 57 53 42 88
Bureau F2 « Fiscalités de l'énergie, de l'environnement et
lois de finances » (Energy)
+33 1 57 53 45 70
+33 1 57 53 42 88
E-MAIL
[email protected]
[email protected]
FR
Direction générale des douanes et droits
indirects
[email protected]
[email protected]
+33 1 57 53 40 70
Mr. Goran Šekoranja
HR
Central Office, Customs Directorate, Excise
Duty Sector
Mr. Hrvoje Malić
[email protected]
+385 1 621 1212
[email protected]
Mr. Mario Demirović
IE
[email protected]
Office of the Revenue Commissioners
Ms. Anne Marie KEEGAN (Alcohol)
+353 1 674 82 31
+353 1 6793814
[email protected]
Indirect Taxes Division
Ms. Sinead MIDDLETON(Tobacco)
+353 1 674 80 51
+353 1 6793814
[email protected]
+353 1 674 86 41
+353 1 6793814
[email protected]
Excise Branch
Mr. Bill McENROE (Energy)
+39 06 5857.2828
+39 06 5857.2829
[email protected]
+357 22601875
+357 22302031
[email protected]
+357 22601743
+357 22302031
[email protected]
+37 1 6709 55 21
+37 1 6709 54 21
[email protected]
+37 1 6708 38 46
+37 1 6709 54 21
[email protected]
www.agenziadogane.it (Alcohol, Energy)
IT
Agenzia delle Dogane e dei Monopoli
“Telematic office for public relations”
Mrs. Concetta DI PIETRO (Tobacco)
Ministry of Finance
Mr. Adonis CHRISTOFI (Energy)
Dept. of Customs & Excise
Mrs. Maria CHRISTOFI (Alcohol, Tobacco)
Ministry of Finance
Ms. Gunta Pužule (Alcohol, Tobacco, Energy)
Indirect Tax Department
Mr. Juris LUKSS (Alcohol, Tobacco, Energy)
LT
Ministry of Finance of Lithuania
Mr. Žygintas GREKAS
+ 370 5 2199307
+370 5 2390102
[email protected]
LU
Direction des douanes et accises
Mrs Marie-Paule Niederweis (Alcohol,Tobacco, Energy)
+352 290 191 228
+352 48 49 47
[email protected]
CY
LV
19
STATE
ADMINISTRATION
CONTACT
Ms. Zsuzsanna DEMETER (Alcohol, Energy, Tobacco)
Mr. Viktor BOGDÁNY (Alcohol)
HU
MT
Ministry for National Economy
Ministry of Finance, the Economy &
Investment
Customs Department
NL
Ministerie van Financiën
Directie Douane en Verbruiksbelastingen
Mr. Péter GYÜRE (Energy)
TELEPHONE No
FAX No
E-MAIL
+36 1 795 0297
[email protected]
+36 1 795 1895
+36 1 795 1056
+36 1 795 7967
Mr. Ákos ALPÁR (Tobacco)
+36 1 795 3039
Mr.Martin SPITERI (Alcohol, Tobacco, Energy Products)
+356 25 685 108
+356 25 685 118
[email protected]
+356 25 685 199
+356 25 685 253
[email protected]
Mr.Antoine Scalpello (Alcohol, Tobacco & Energy)
Ms Sanne Echten (Alcohol & Tobacco)
+31 70 342 8317
[email protected]
+31 70 342 7938
[email protected]
Mr. Hans van Herwijnen (Alcohol, Tobacco, Energy)
+31 70 342 8245
Mr. Helmut SCHAMP (Alcohol, Tobacco, Energy)
+43151433 506222
Ms Ewa ŻABIK (Alcohol, Tobacco, Energy)
+48 22 694 52-95
+48 22 694 45 16
[email protected]
Autoridade Tributária e Aduaneira /AT
Mr. Jorge Pinheiro (Alcohol, Tobacco, Energy)
+351 218 813 714
+351 218 813 982
[email protected]
Ministry of Public Finance
Mr. Cătălin Marius DRĂGAN (Alcohol)
+40.21 226 21.98
+40.21.317.15.45
[email protected]
Excise Duty Legislation Directorate
Mr. Florin PREDA (Tobacco, Energy)
SI
Ministry of Finance
Mr. Marko POTOČNIK (Alcohol, Tobacco, Energy)
+386 1 369 67 33
+386 1 369 67 19
SK
Ministry of Finance
Mrs. Jana Bučanová Ingeliová (Alcohol, Tobacco, Energy)
+421 2 59583492
+421 2 59583458
FI
Ministry of Finance
Mr. Veli AUVINEN (Alcohol, Tobacco, Energy)
Ms Sanna Ala-Mantila (Alcohol, Tobacco, Energy)
+358 9 295532 501
+358 9 2955 30258
+358 9 160 34 748
SE
Ms Lena Hiort af Ornäs (Alcohol, Tobacco)
Mr. Mats-Olof Hansson (Energy)
+46 8 405 18 07
+46 8 20 28 51
Ministry of Finance
+46 8 405 29 77
+46 8 20 28 51
AT
[email protected]
Bundesministerium für Finanzen
[email protected]
Ministry of Finance
PL
Excise Duty and Gambling Department
PT
RO
+40.21.226.14.37
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
[email protected]
20
STATE
ADMINISTRATION
UK
H.M. Revenue & Customs
CONTACT
TELEPHONE No
FAX No
E-MAIL
National Advice Service or
+44 845 010 9000
www.hmrc.gsi.gov.uk
www.hmrc.gsi.gov.uk ‘contact us’
21