Apply for a VAT identification number (USt.-IdNr.) at the Federal Central Tax Office(www.bzst.bund.de).
Small wine producers are manufacturing companies with an average production of less than 1,000 hectolitres of wine per wine business year (01.08. to 31.07. of the following year).
They only have to notify the competent main customs office if they want to transport wine under duty suspension to or via other Member States(www.zoll.de: Form 2469 "Notification - commencement of the transport of wine under duty suspension to or via other Member States for small wine producers"). The notification must be submitted at least one week before the first movement. It shall indicate the average production calculated on the basis of the three wine years preceding the wine year of the notification.
Upon receipt of the proper notification by the competent main customs office, permission as a tax warehouse keeper is deemed to have been granted and excise numbers are issued for the tax warehouse keeper and for each tax warehouse.
For these "small wine producers", the accompanying document under wine law must contain the reference "wine in free circulation under tax law - small wine producer".
For VAT purposes, this is ensured by the use of the so-called VAT ID number . The VAT ID number is not identical with the tax number issued by the competent tax office. The VAT registration number can be applied for online or informally at the Federal Central Tax Office. The specification of a valid VAT registration number of the supplier and the purchaser in the invoice is always required for intra-Community trade in goods between companies for a VAT-exempt delivery. It is therefore advisable to check the VAT registration number at the Federal Central Tax Office
All traders must submit a recapitulative statement (ZM) to the tax office when supplying goods to other EU countries. The ZM must be submitted quarterly and all intra-Community deliveries must be listed. Each buyer in another EU country must be listed with his VAT ID number.
If the regularly taxed winegrower / wine merchant sells wine to a foreign private customer in the EU, it depends on whether the customer collects the wine himself in Germany or whether he has the wine delivered. When wine is delivered to private individuals in other EU countries, the sender must charge the VAT of the country of destination. The sender must register for VAT in the relevant EU country, obtain a tax number there and pay the foreign tax in the country of destination. The tax debtor is the mail-order company. In practice, this means that from the first bottle of wine sold, tax liability for excise and turnover tax exists in the other EU state. There are no tax-free allowances. For the excise duty, the consignor must register as a "consignor" with the customs authority responsible for the consignee before the goods are delivered and, as a rule, deposit a security in the amount of the excise duty due there. The delivery of excisable goods must also be reported to the main customs office responsible for the company before the first shipment. Another option is to commission a fiscal agent to handle the tax formalities for a fee. This is usually worthwhile if the scope of delivery exceeds a certain amount and if a long-term business relationship is planned. Freight forwarders also take care of the handling in the country of destination. If the wine is collected by foreign private individuals who take it home across the border, the seller will charge 19% VAT. Up to an indicative quantity of 90 litres per person, the buyer can take wine across the German border to most EU foreign territories without incurring excise duty liability. However, this only applies if the goods are transported by him personally. A refund of VAT for private individuals is not possible.
In the case of wine deliveries to a private individual in another EU country, the flat-rate winegrower / wine merchant must also invoice the VAT of the country of destination. In this case, he needs a tax number in the country of delivery and becomes liable for tax there. In the case of collection by foreign private individuals who take the wine home across the border, the winegrower / wine merchant shows the German VAT of 19%. This regulation also applies if the private customer has the wine collected by a forwarding agent on his behalf. An example can illustrate the advantage of such an approach. In Denmark, a VAT rate of 25% applies to wine. In addition, 25% alcohol tax is levied on wine in Denmark, for which the winegrower / wine merchant would also be liable for tax in the event of delivery. If the Danish private customer orders a forwarding agent to collect wine from a German winegrower / wine merchant, the German VAT rate of 19% applies. Alcohol tax is not due. Thus, the buyer can save taxes by organising the transport independently. There is no VAT refund option for end consumers / private individuals either in the case of collection or delivery by the vintner / wine merchant. This applies equally to the delivery by a winegrower / wine merchant subject to regular taxation as well as to a wine merchant subject to flat-rate taxation. With regard to consumption tax law, the winegrower / wine merchant who pays VAT on a flat-rate basis must observe the same requirements as the winegrower / wine merchant who is subject to regular taxation.
For business-to-business trade, the country of destination principle always applies, which means that the wine is charged at the tax rates of the country of destination.
For winegrowers / wine merchants subject to regular taxation, the dispatch of wine to an entrepreneur in another European country constitutes an intra-Community supply. Such deliveries are subject to the VAT rate in the country of destination. For this purpose, the German winegrower / wine merchant issues an invoice without VAT, which contains both his VAT identification number (VAT ID number) and that of his customer in the other EU country. The customer must then carry out the so-called purchase taxation in the other EU state. The buyer can claim the corresponding VAT directly as input tax in his VAT return. In this case, the recipient of the wine is liable for the tax.
To be on the safe side, the exporting winegrower / wine merchant should have the VAT ID number, name and address of the foreign customer confirmed by the Federal Central Tax Office (Bundeszentralamt für Steuern, www.bzst.bund.de). This is recommended if the customer is new and wishes to be supplied with wine free of VAT. If the winegrower / wine merchant does not comply with this duty of care, he can be held liable for the tax resulting from the tax exemption based on false information.
In principle, every trader who wishes to export wine within the EU must apply for an excise number from the main customs office responsible for him. Before shipment, the supplier should make sure that the recipient is authorised to receive wine in the form of a valid excise number. This can be done online via the SEED database (System of Exchange of Excise Datas) of the EU Commission or by e-mail(elo-de@zoll.bund.de). With regard to excise duty - and the documents to be carried - a distinction must be made between the following cases when wine is supplied to a trader within the EU:
Persons wishing to dispatch wine under suspension of excise duty from the place of importation in the tax territory to other Member States require a permit as a "registered consignor". This must be applied for in advance at the competent main customs office using the officially prescribed form (form 2736 "Application - registered consignor (excluding energy products)"; annex to the application: form 2737 "List of goods - registered consignor (excluding energy products)"). Permission is granted in writing subject to revocation to persons who keep proper commercial accounts, prepare annual financial statements in good time and are fiscally reliable.
With the permit, an excise number is issued for the registered consignor. The registered consignor must keep a record book.
Exits of wine moved under suspension of excise duty shall be recorded.
When wine is moved "under suspension of excise duty" , the excise duty of the respective Member State remains suspended.
The monitoring of the movement under suspension of excise duty within the EU is carried out electronically by means of the EMCS procedure (Excise Movement and Control System).
During the transport of wine in free circulation to an EU country that levies a wine tax, a so-called simplified accompanying document (VBD, form 2725) must be carried. This document consists of three copies, the first of which remains at the supplier's premises and only copies two and three accompany the goods. Copy No. 3 serves as proof in the discharge procedure and should therefore be confirmed by the consignee. The consignee who intends to hold or use the wine for the first time must notify his competent customs office before the start of the movement and provide a guarantee for the relevant excise duty in the country of destination.
In Germany, no excise duty is levied on wine (tax rate = 0). If wine is delivered directly from Germany to an EU member state in which the excise duty on wine is also zero euros (e.g. Luxembourg, Austria), the wine is in "free circulation for tax purposes" upon delivery. A simplified accompanying document must also be drawn up in triplicate. An overview of which EU Member State levies an excise duty on wine can be found under "5. List of countries". The consignee must inform the customs office responsible for him informally of the purchase of the wine before the start of the transport.
For winegrowers / wine merchants who tax their turnover on a flat-rate basis in accordance with §24 UStG, certain VAT exemption regulations do not apply. These include the tax exemption for intra-Community deliveries. The delivery of wine to entrepreneurs in other EU countries obliges the German flat-rate winegrower / wine merchant pursuant to §24 para. 1 sentence. 2 UStG. to display the German flat-rate VAT of 10.7 per cent. However, in the country of destination, the recipient must carry out the purchase taxation with the VAT rate applicable there. This results in double taxation. However, the foreign entrepreneur can apply for a refund of the German VAT paid in Germany.
Conclusion: The free movement of goods within the EU is only a reality to a certain extent. In practice, the sale of wine in EU member states is a process that demands a fair amount of specialised knowledge from winegrowers / wine merchants. Especially for flat-rate winegrowers / wine merchants, the provisions of the VAT Act, which prohibit VAT-free delivery to EU countries, are of importance. The export of wine as a product subject to excise duty also regularly leads to a tax liability in the country of the recipient. When wine is supplied to private individuals in other EU countries, the German winegrower / wine merchant becomes liable for tax in the country of the recipient.
When exporting wine to third countries, the regulations for the transport of goods subject to excise duty must be observed when transporting wine within the EU borders. In addition, the customs regulations for export from the EU must be observed. For shipments over 1000 EUR, a customs declaration must be submitted. For identification purposes, you need an EORI number (Economic Operators Registration and Identification Number), which must be formally applied for.
The customs and import regulations of the respective country apply - see also: https: //madb.europa.eu.
Attention
There is currently no legal basis under excise law for the export of excisable goods in free circulation via a customs office of export or exit in another Member State (e.g. from Germany via Poland to Belarus). If an export via another Member State is nevertheless intended, no excise documents are required in the tax territory. Any formalities with regard to national regulations should be clarified with the authorities of the other Member State through which the goods are to be transported(www.zoll.de).
| Country | Excise duty on wine | Remarks |
|---|---|---|
| EU | ||
| Belgium | x |
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| Bulgaria |
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| Denmark | x |
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| Estonia | x |
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| Finland | x |
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| France | x |
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| Greece | x |
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| Ireland | x |
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| Italy |
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| Croatia |
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| Latvia | x |
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| Lithuania | x |
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| Luxembourg |
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| Malta | x |
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| Netherlands | x |
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| Austria |
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| Poland | x |
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| Portugal |
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| Romania |
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| Slovakia |
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| Slovenia |
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| Spain |
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| Sweden | x |
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| Czech Republic |
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| Hungary |
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| United Kingdom | x |
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| Cyprus |
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| EFTA | ||
| Iceland |
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| Liechtenstein |
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| Norway |
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| Switzerland |
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This information has been compiled with the utmost care and is in no way a substitute for legal or tax advice. The information does not claim to be complete. ProoF - Processoptimization and Fulfilment GmbH accepts no liability for the accuracy, completeness and up-to-dateness of the information.
There are a large number of regulations in the VAT, customs and foreign trade areas which are subject to constant modification by the EU and its member states.
Therefore, it is advisable to contact the responsible Chamber of Industry and Commerce, the customs office or a competent customs advisor before the first transport.
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