Beer duty

General Information

Beer that is produced in Austria or that is imported into Austria from another EU Member State or from a third country is subject to beer duty. This entails an obligation to obtain approval for the commercial production, storage, processing and/or untaxed transfer of beer and to submit a beer duty return. Movement of beer that is in free circulation with other EU Member States as well as movements under duty suspension to or from other EU Member States or within Austria must be handled under the Excise Movement and Control System (EMCS). Beer as defined by the Beer Duty Act means beers made of malt and specific blends of non-alcoholic drinks and beer ("shandies", in German "Radler").

Tax rate, basis of calculation

Beer duty is calculated from the quantity in hectolitres and the original wort content of the beer in degrees Plato. One degree Plato is defined as the original wort content of the beer in grams per 100 grams of beer.

The tax rate is EUR 2 per degree Plato for every hectolitre. For legally and economically independent small breweries, reduced tax rates (at 60 percent to 90 percent of the normal tax rate, depending on the annual production level) are applicable.

In calculating beer duty, the basis of calculation is essentially the quantity corresponding to the nominal contents of the relevant bottles or cans. For beer in calibrated transport containers with a capacity of up to one hectolitre (e.g. beer barrels), the quantity is taken to be the officially calibrated and designated capacity of the container. For beer sold direct to the consumer in other, non-calibrated transport containers, the basis is the quantity corresponding to the volume. If the beer is in none of the above-mentioned transport containers, then the tax liability arises on the quantity actually present. If the quantity in such cases is calculated from the dead weight, then one kilogram is deemed equivalent to one litre.

Exemption

If its use has been approved in advance by the Customs Authority Austria, beer may be exempted from beer duty if it is used:

• for the production of vinegar,
• in denatured form for the manufacture of products other than foodstuffs (e.g. shampoo),
• for the production of foodstuffs, as long as the alcohol content does not exceed five litres pure alcohol per 100 kg of product, or
• for the production of medicines.

Mail order

Any business which supplies beer freely circulating in another EU Member State, in which the business has its registered office, to private persons within the tax territory, and which itself dispatches these goods to the purchasers or arranges such dispatch, is providing a mail-order service. The beer duty liability arises upon delivery of the beer to the private individual in the tax territory. The person liable for the tax is the mail-order merchant.

Anyone wishing to supply beer by mail order to the Austrian tax territory must notify the Customs Authority Austria of every supply. If beer is supplied by mail-order on a more than occasional basis, the customs office can, on request, issue a general permit for supplies into the tax territory. For more information on mail-order, please contact the customs office.

Obligation to submit a tax return

The beer duty return is a tax return that needs to be made on the basis of self-assessment. The person liable for the tax must submit an electronic excise duty return (→ EVA) by the 25th day of each calendar month to the Customs Authority Austria. This return must show the total quantities of beer, divided into their tax classes, taken away from the tax warehouse or withdrawn from the tax warehouse for consumption (i.e. into free circulation) in the previous month. It must state the quantity placed into free circulation, the quantity moved under duty suspension, the quantity transferred to a tax-exempt status and the quantity withdrawn for consumption. The self-assessment in the tax return can also include deductions of beer duty due for repayment or reimbursement.

The person liable for the tax must submit a specific electronic excise duty return (EVA) for each individual tax warehouse, defined by location or in terms of the permit issued. A tax return must be submitted even for months in which no movements took place in the tax warehouse (a zero return).

Responsible authority

The Customs Authority Austria (→ BMF)^{German text}

Mailing address: Zollamt Österreich, Conrad von Hötzendorf-Straße 14-18, 8010 Graz

Fax: 050 233 5960000

If you have any questions, the Central Customs Information Office is available Monday through Friday from 6:00 a.m. to 10:00 p.m. at 050 233 740.

E-Mail: zollinfo@bmf.gv.at

Legal bases

Biersteuergesetz (BierStG)

Forms

For your tax return or your applications to the customs authorities, please use the forms from the forms database (→ BMF)^{German text} of the Federal Ministry of Finance.