The European Commission has presented a proposal for a recast of two directives governing excise duty on alcohol within the EU.
A new certification system will be introduced to confirm the status of independent small alcohol producers throughout the EU. This will, for the first time, include small independent cider makers. It will also increase the reduced rates threshold for lower strength beer from 2.8% volume to 3.5% volume.
The proposal will clarify the correct manufacturing processes and conditions for denatured alcohol, which is exempt from duty, and will replace certain paper-based procedures for movements of certain denatured alcohol with mandatory use of the excise movement and control system.
The use of new IT systems will also allow removal of the current obligation on SMEs to employ tax representatives.
The European Commission has presented a proposal for a recast of two directives governing excise duty on alcohol within the EU.
A new certification system will be introduced to confirm the status of independent small alcohol producers throughout the EU. This will, for the first time, include small independent cider makers. It will also increase the reduced rates threshold for lower strength beer from 2.8% volume to 3.5% volume.
The proposal will clarify the correct manufacturing processes and conditions for denatured alcohol, which is exempt from duty, and will replace certain paper-based procedures for movements of certain denatured alcohol with mandatory use of the excise movement and control system.
The use of new IT systems will also allow removal of the current obligation on SMEs to employ tax representatives.
