EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT
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1 OPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Indirect taxes other than VAT REF 146 July 216 EXCISE DUTY TABLES (Tax receipts Alcoholic beverages) Can be consulted on DG TAXUD Web site: The information is supplied by the respective Member States. The Commission cannot be held responsible for its accuracy or completeness, neither does its publication imply an endorsement by the Commission of those Member States' legal provisions. European Commission, 216 Reproduction is authorised, provided the source and web address ( are acknowledged. B-149 Brussels - Belgium - Office: SPA3 5/69A and SPA3 5/72. Telephone: direct line (+32-2) and , switchboard TAXUD-C2-TABLES@ec.europa.eu
2 REVENUES FROM TAXES ON CONSUMPTION
3 TABLE OF CONTENTS O EXCHANGE RATES... 4 REVENUES FROM TAXES ON CONSUMPTION... 7 Alcoholic beverages... 7
4 O EXCHANGE RATES Member State National Currency Value of National Currencies in 1 January BE BG BGN 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 1,9558 CZ CZK 26,364 26,825 26,285 25,88 25,55 25, ,693 27,23 DK DKK 7,4552 7,4499 7,4415 7,4531 7,4335 7,462 7,4586 7,4434 7,462 DE EE EEK 15, , ,6466 EE EL ES FR HR HRK 7,628 7,6713 7,6415 IE IT CY LV LVL,6988,783,793,798,6998,6981 LV LT LTL 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 3,4528 LT LU HU HUF 253,22 265,48 269,85 278,39 314,3 291,71 298,66 318,75 315,39 MT MTL MT NL AT PL PLN 3,613 4,1638 4,13 3,9578 4,4733 4,727 4,1658 4,353 4,2955 PT RO RON 3,583 4,35 4,2253 4,2725 4,3325 4,4363 4,4879 4,52 4,517 SI SK SKK 33,586 SK -- FI SE SEK 9,4257 1,8425 1,193 8,937 8,9275 8,574 8,8561 9,472 9,1696 UK GBP,7413,961,8914,86131,83514,814,8345,78, rates published in the Official Journal of the European Union C1 of 4/1/28; 29 rates published in the Official Journal of the European Union C1 of 6/1/29; 21 rates published in the Official Journal of the European Union C1 of 5/1/21; 211 rates published in the Official Journal of the European Union C1 of 4/1/211; 212 rates published in the Official Journal of the European Union C1 of 2/1/212; 213 rates published in the Official Journal of the European Union C1 of 2/1/213; 214 rates published in the Official Journal of the European Union C1 of 3/1/ rates published in the Official Journal of the European Union C1 of 6/1/ rates published in the Official Journal of the European Union C1 of 5/1/216 The Lithuanian litas "LTL" irrevocably fixed as of 1 January 215 (=3,4528 LTL to 1 euro) Official Journal L233, 6/8/214, Council Regulation (EU) No. 851/214 of 23 July 214 amending Regulation (EC) No 2866/98.
5 The Latvian lats LVL irrevocably fixed as of 1 January 214 (=,7284 LVL to 1 euro) Official Journal L243, 21/9/213, Council Regulation (EU) No 87/213 of 9 July 213 amending Regulation (EC) No 2866/98 The Estonian kroon "EEK' irrevocably fixed as of 1 January 211 (=15,6466 EEK to 1 euro) Official Journal L 196, 28/7/21, Council Regulation (EU) No 671/21 of 13 July 21 amending Regulation (EC) No 2866/98 The Slovak koruna "SKK" irrevocably fixed as of 1 January 29 (=3,126 SKK to 1 euro) Official Journal L 195, 24/7/28, Council Regulation (EC) No 694/28 amending Council Regulation (EC) No 2866/98. The Cyprus pound "CYP" irrevocably fixed as of 1 January 28(=, CYP to 1 euro) Official Journal L256, 2/1/27, Council Regulation (EC) No 1135/27 amending Council Regulation (EC) No 2866/98. The Maltese lira "MTL" irrevocably fixed as of 1 January 28 (=,4293 MTL to 1 euro) Official Journal L256, 2/1/27, Council Regulation (EC) No 1134/27 amending Council Regulation (EC) No 2866/98.
6 ALCOHOLIC BEVERAGES
7 REVENUES FROM TAXES ON CONSUMPTION (EXCISE DUTIES AND SIMILAR CHARGES) OTHER THAN VAT Alcoholic beverages (in millions) MS Year NatCurr BE BG CZ DK DE I II III IV V Ethyl Alcohol Intermediate Products Still Wine Sparkling Wine Beer NatCurr NatCurr NatCurr NatCurr NatCurr 28 23,5 27,6 114,5 42,16 185, ,6 26,29 116,36 49,79 183, ,12 25,64 115,97 57,13 187, ,17 24,42 115,58 6,99 183, ,96 24,1 115,38 65,87 18, ,73 26,8 131,49 77,14 183, ,58 25,54 139,5 85,19 196, ,6 26,26 147,62 92,21 194, 28 BGN 129,23 66,8,23,12,,,, 84,81 43,36 29 BGN 94,17 48,15,16,82,,,, 77,97 39,87 21 BGN 15,82 77,12,147,72,,,, 74,97 38, BGN 185,57 94,88,2229,114,,,, 76,95 39, BGN 185,8 95,,332,1698,,,, 8,48 41, BGN 185,7 94,95,3557,1819,,,, 78,69 4, BGN 187,26 95,74,3365,172,.,, ,5 215 BGN 21,16 12,85,2137,193,,,, 77,37 39,56 28 CZK 782,35 268,64 71,52 2, ,35 1,4 3563,89 135,18 29 CZK 6964,85 259,64 72,1 2, ,58 9, ,84 128,2 21 CZK 6528,12 248,36 56,41 2, ,44 1,2 4297,15 163, CZK 6767,86 269,76 47,4 1, ,5 1, ,92 178, CZK 6 51,53 255,26 34,91 1,37 277,99 1, ,81 182, CZK 6 379,8 252,99 33,7 1, ,29 11, ,96 179,8 214 CZK 6 753,84 245,37 29,25 1, ,77 9, ,4 166, CZK 7 132,44 257,55 3,74 1,11 29,1 1, ,88 17,4 28 DKK 1163,3 156, 22,72 3,5 995,56 133,54 41,63 5,58 129,28 138,6 29 DKK 163,6 142,69 21,18 2,84 984,7 132,18 42,52 5,71 95,32 127,56 21 DKK 138,98 139,4 3,2 4,5 998,5 133,91 44,96 6,3 91,84 121, 211 DKK 172,7 144,31 2,5 2,7 994,15 133,74 48,71 6,55 881,56 118, DKK 164,56 142,7 32,49 4, ,95 19,87 63,66 8,53 134,95 138, DKK 112,59 147,8 26,81 3, ,4 211,31 7,84 9,5 98,3 131,4 214 DKK 1152,42 154,82 29,3 3, ,57 212,4 79,3 1,62 931,85 125, DKK 118,16 158,16 31,81 4, ,65 218,79 81,55 1,93 95,54 121, ,93 27,11 429,62 736, ,91 25,71 445,93 728, ,31 21,52 421,51 711, ,43 15,7 454,37 72, ,39 14,33 449,98 688,1
8 EE EL ,42 14,41 434,32 672, ,66 14,67 411,58 679, ,93 14,45 429,9 676,85 28 EEK 1719, 19,86 15,,96 221, 14,12 * 478, 3,55 29 EEK 175, 111,85 13,,83 238, 15,21 * 58, 32,47 21 EEK 17, 18,64 14,,92 319, 2,41 * 55, 35, ,3 1,14 12,78 - * 36, ,3 1,12 14,67 * 38, ,73 1,2 16,8 * 42, ,1 1,34 17,32 43, ,3 1,41 2, 48, ,46 * 61, , * 68, ,38 348,75 - * * 116,77 115, ,4 * 11, ,94 - * 112, ,31 * 17, ,48 * 15,84 (*) = Figure included in. EE: (*) figure included in Column III EL: (*) figure included in Column I
9 ...Revenues Alcoholic beverages... (in millions) I II III IV V MS Year NatCurr Ethyl Alcohol Intermediate Products Still Wine Sparkling Wine Beer NatCurr NatCurr NatCurr NatCurr NatCurr ES FR HR IE IT CY ,82 19,96 311, ,76 18,58 31, ,5 18,43 34, ,5 17,62 35, ,53 17,48 37, ,75 18,6 34, ,6 19,56 311, , 16, 85, 25, 33, , 15, 89, 26, 36, 21 25,68 97,62 88,71 27,63 34, ,43 93,12 91,35 28,25 295, ,27 14,7 91,37 27,76 37, ,4 76,2 9,59 27,15 67, ,47 76,15 9,38 27,91 863, ,6 74,13 92,44 28,3 831,18 28 HRK 29 HRK 21 HRK 211 HRK 212 HRK 213 HRK 172,32 22,59 * *,,,, 66,56 79, HRK 232,99 3,37 * *,,,, 597,9 77, HRK 254,24 33,27 * *,,,, 638,67 83, ,92 66,46 213,25 12,19 427, ,1 64,55 223,54 11,58 44, ,49 5,63 21,59 1,61 32, ,3 5,8 213,3 1,8 37, ,85 49,21 214,82 1,16 38, ,67 * 468, ,46 * 445, ,44 * 442, ,62 * 462, * , ,28 * 489, ,26 * 575, ,86 * 638, ,38,15 1, ,41,14 1,49
10 LV LT 21 17,36,15 11, ,41,16 1, ,46 -,16-13, , , , , , ,35 28 LVL 82,15 117,56 1,45 2,7 5,2 7,44 *2,16 3,9 1,24 14,65 29 LVL 74,81 15,62 1,26 1,78 5,79 8,17 *2,12 3, 13,98 19,73 21 LVL 67,14 94,59 1,5 2,12 6,46 9,1 2,21 3,11 17,9 25, LVL 69,9 98,73 1,67 2,39 6,94 9,92 2,32 3,32 18,44 26, LVL 71,41 12,29 1,97 2,82 7,36 1,54 *2,12 3,4 18,7 25, LVL 78,76 112,7 1,95 2,78 7, 9,96 *2,19 3,12 17,12 24, * ** ** ** ** ** 28 LTL 755,74 218,88 47,53 13,77 42,89 12,42 *Still Wine 138,31 4,6 29 LTL 598,95 173,47 48,4 13,91 43,47 12,59 *Still Wine 141,9 4, LTL LTL 532,49 545,5 154,22 157,86 5,29 5,54 14,56 14,64 48,97 49,11 14,18 14,22 *Still Wine *Still Wine 15,32 16,9 43,54 46,6 212 LTL 593,48 171,88 55,2 16, 53,21 15,41 *Still Wine 159,33 46, LTL 593,57 171,91 55,3 16,3 55,25 16, *Still Wine 144, 41, LTL 597,9 173,16 52,24 15,13 61,3 17,75 *Still Wine 176,4 5, ,27 14,7 2,4 *Still Wine 52,68 (*) = Figure included in... HR (*) included in column I IE: (*) Column II «Intermediate Products» = includes Cider and Perry. IT (*) included in column I LV: (*) included other fermented beverages (**) Data is not available yet LT: (*) included other fermented beverages
11 ...Revenues Alcoholic beverages... (in millions) I II III IV V MS Year NatCurr LU HU MT NL AT PL Ethyl Alcohol Intermediate Products Still Wine Sparkling Wine Beer NatCurr NatCurr NatCurr NatCurr NatCurr 28 26,94 1,1 2, ,39 1,5 3, ,11 1,2 3, , , ,7 1,7 3, ,76,98 3, ,75,99 5,12 28 HUF 4626, 182,69 645, 2,55 115,5*,46 292,* 8, , 15,2 29 HUF 45137, 17,2 543, 2,5 14,4*,39 253,* 7, , 135,28 21 HUF 41433, 153,54 452, 1,68 115,47*, ,* 8, , 139, HUF 43645,55 156,78 481,23 1,73 274,92*,99 215,14* 7, ,69 14, HUF 45962,72 146,24 445,26 1,42 488,19* 1, ,15* 6, ,9 13, HUF 4116,83 137,52 41,7 1,41 612,49* 2,1 2196,23* 7, ,19 147, HUF 52285,54 175,7 355,45 1,19 627,66* 2,1 2189,91* 7, ,65 146, HUF 38373,5 12,39 41,56 1,26 726,71* 2, ,35* 7, ,34 142, ,786 * 1, ,463 * 1, ,73 * 1, ,632 * 2, ,483 * 2, ,46 * 2, ,426 * 3, ,54 * 1,431 ** 2, ,94 37,49 239,7 16,17 317, ,21 33,14 233,6 14,16 388, ,68 29,43 24,89 14,2 387, ,31 27,17 258,65 17,35 381, ,8 26,45 267,45 16,66 382, ,83 27,71 31,46 15,61 45, ,9 26,75 319,19 16,38 443, * * * * * ,98 1,31,, 189, ,9 1,2,, 193, ,4 1,2,, 197, , 1,,, 19, ,8 1,15,, 191, ,5 1,1,, 193, ,6 *5,7, * 195, ,4 *18,5, * 189,
12 PT 28 PLN 588,7 1632,94 *Still Wine 454,7 126,26 *Still Wine 2984,2 828,64 29 PLN 6393,5 1535,5 *Still Wine 464,9 111,65 *Still Wine 3176,2 762,81 21 PLN 65,2 1584,26 *Still Wine 444,8 18,41 *Still Wine 3298,3 83, PLN 6445,1 144,79 *Still Wine 428,9 95,88 *Still Wine 3422,4 765,7 212 PLN 6612,4 1623,59 *Still Wine 391,8 96,2 *Still Wine 3579,5 878,9 213 PLN 7158,8 1718,47 *Still Wine 372,7 89,47 *Still Wine 354,4 841, PLN 6614,1 1536,27 *Still Wine 371,1 86,2 *Still Wine 3565,9 828, PLN 7124,7 1658,64 *Still Wine 384,6 89,54 *Still Wine 368,6 84, ,8 12,95 84, ,62 12,42 78, ,17 87,78 12,74 11,84 76,15 73, ,91 1,42 69, ,76 1,7 71, ,99 69, , ,5. 71,49 (*) = Figure included in... MT: HU: PL: NL: AT: (*) Column II (Intermediate Products) included in Column I (*) Column III << Still Wine >> = includes still other fermented beverage (*)Column IV << Sparkling Wine >> = includes sparkling other fermented beverage (*) Column III (Still Wine) (*) Data is not available yet (*) Column II (Intermediate Products) includes sparkling wine (no separate figure for Column IV available)
13 ...Revenues Alcoholic beverages... (in millions) I II III IV V MS Year NatCurr RO SI SK FI SE UK Ethyl Alcohol Intermediate Products Still Wine Sparkling Wine Beer NatCurr NatCurr NatCurr NatCurr NatCurr 28 RON 353,47 98,65 16,7 29,6 4,82* 1,35 558,48 155,87 29 RON 261,19 64,73 12,73 25,46 8,76* 2,17 522,55 129,5 21 RON 34,18 71,19 81,75 19,13 11,93* 2,79 558,21 13, RON 373,3 86,16 12,8 2,95 2,1,48 1,5* 2,42 58,2 133, RON 36,9 91,35 5 1,13 3,3*,74 9,3* 2,1 628,5 141, RON N/A N/A N/A N/A N/A 214 RON 399,36 88,98 1,71,38 1,17,26 8,75 1,95 671,34 149, RON 459,48 11,72 1,16,26 1,93,43 9,9 2,1 712,12 157, ,,9 62, ,27,1 69, ,21,13 7, ,38,16 74, ,3,18 72, ,81,15 75, ,33,16 8, ,37,16 85,5 28 SKK 6713,57 199,9 *Sparkling wine 112,73 3, ,82 56, ,89 *Sparkling wine 3,54 59, ,88 *Sparkling wine 4,3 55, ,73 *Sparkling wine 4,25 54, ,46 *Sparkling wine 4,15 56, ,317 *Sparkling wine 4,33 55, ,314,44 3,874 55, ,198,271 4,96 57, ,35 16,84 227,95 *Still Wine 431, ,83 18,14 258,37 *Still Wine 484, ,63 19,11 286,48 *Still Wine 528, ,15 18,5 292,22 *Still Wine 53, ,12 18,86 326,59 *Still Wine 581, ,2 18,39 313,21 *Still Wine 574, ,11 17,7 336,18 *Still Wine 69, ,58 16,62 317,94 *Still Wine 612,97 28 SEK 4162,64 441,63 191,58 2,32 391,78 413,95 *Still Wine 313,54 332,13 29 SEK 4436, 49,13 194, 17, , 392,44 *Still Wine 3271, 31,68 21 SEK 4324, , 19, , 493,57 *Still Wine 3219, SEK 4348, 461,29 173, 18,35 455, 477,95 *Still Wine 3186, 338,1 212 SEK 4326, , 2, , 535,91 *Still Wine 3237, SEK 3996, 451,21 178, 2,1 479, 531,72 *Still Wine 3329, 375,9 214 SEK 473, 43,9 158, 16,65 539, 532,14 *Still Wine 359, 37, SEK 422, 458,25 152, 16,58 552, 6,3 *Still Wine 3895, 424,77 28 GBP 2489, 3357,62 242, 326, , 4254,69 29 GBP 244, 2539,2 3, 312, , 327,55
14 21 GBP 264, 2961,63 322, 361, , 367, GBP 2811, 3263,63 328, 38, , 3973,2 212 GBP 2965, 3642,51 326, 4,49 319, 3918,92 277, 34, , 4229, GBP 325, 3642,6 337, 45,8 3311, 3987,13 382, 46,24 332, 3976, GBP 364, 3928,21 324, 415,38 347, ,1 4,88 513, , 438, GBP 3119, 4225,71 35, 413, , ,96 486,39 658, , 4449,26 *) = Figure included in RO*: Column III << Still Wine >> = includes Still Fermented Beverages Column IV << Sparkling Wines >> = includes Sparkling Fermented Beverages UK: Column II «Intermediate Products» = includes Cider and Perry.
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