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New content
Consultant portal
Registration
Site identity
Stakeholders
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Payment of excise duty and social security contribution on alcohol and alcoholic beverages
Legal obligation
13
Financière
What are the risks ?
Financière : 40 % of increase - 80 % of increase
Financière : 5 % of increase
Financière : 5 % of increase
Financière : 0.2 % of interest
Financière : 10 % of increase - 40 % of increase
Payment
Importers or authorized warehousekeepers are responsible for paying on behalf of consumers or retailers excise duties and social security contributions.

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Scope
Drinks concerned
The alcoholic beverages that are subject to a tax are as follows:


Authority
Business Tax Service
Responsible
Représentant légal de l'entreprise
Sources
Legal Sources
Tax code
Annex III of Regulation (EU) No. 1169/2011 of 25 October 2011
Circular of 22 February 2018 - tax regime for alcoholic and non-alcoholic beverages
Public Health Code
Decree n ° 2018-206 of March 26, 2018 relating to the obligation of electronic declaration and payment of indirect contributions
General Tax Code
Other sources
BOFIP
Service-public.fr
Calculation in progress...