Tax consulting – excise tax

Excise – tax advice

As an indirect tax, excise duty is not a general duty, which means that it applies only to certain categories of good. A common excise duty system in the EU applies to excise goods, such as energy products, electricity, alcoholic beverages and tobacco products. Excise duties on other products, such as automobiles, dried tobacco, electronic cigarette liquid and novelty products, are at the discretion of member states. The specific nature of excise duty, and frequent changes to the regulations in this area, require continuous and ongoing analysis of the market for trading both excise duty and other goods that may be subject to the provisions of excise law.

Our specialties

Scope of excise tax services

BTLA offers clients a full range of services, depending on the type of goods and the existence of excisable facts, primarily:

    Assistance in establishing a tax warehouse and obtaining excise permits

    Requesting a refund of excise tax, including in connection with an intra-Community supply or export

    Advice on conducting business as entities listed in the Excise Tax Law, e.g., registered consignee, registered consignor, intermediate entity, consuming entity

    Assistance in obtaining excise tax refunds

    Requesting a decision on the classification of excise goods and passenger cars or determining the type of excise goods (WIA-Binding Excise Information)

    Support in securing tax risks associated with the consumption of products exempt from excise duty or zero-rated due to their intended use

    Assistance in obtaining documents or other evidence of the export of goods to receive tax refunds.