For several groups of products subject to excise duty, the rates of excise duty are changing: tobacco products, fluids for use in electronic smoking devices, components for their preparation (e-liquids), and replacement tobacco products.
The procedures for applying the rate of excise duty to non-alcoholic beverages containing sugar and for ethyl alcohol contained in food supplements were also changed, VID said.
All merchants (except retailers) handling tobacco products, fluids for use in electronic smoking devices, components for their preparation (e-liquids), and replacement tobacco products, must carry out an inventory and declare the goods with the VID.
The procedures for the application of excise duty for non-alcoholic beverages are changing according to the sugar content of the beverage (total sugar content in the beverage, including naturally formed and added to the production process). Merchants handling sugary beverages do not have to carry out a separate inventory.
From 1 January 2022, the excise duty exemption shall apply to food supplements that contain ethyl alcohol and which are registered, distributed, marketed, presented, and supplied in accordance with the regulatory enactments regarding mandatory safety and labeling requirements for food supplements and the procedures for registration of food supplements, if the packaging unit of the food supplement does not exceed 150 milliliters. The excise duty shall apply to all food supplements containing ethyl alcohol, irrespective of the amount of ethyl alcohol in the product if the unit of packaging exceeds 150 milliliters.
Information on excise duty for merchants is available on the VID website.