Brewers will be pleased! Brewing beer for own consumption will be exempt from tax

Illustrative image for the article Pivári will be pleased!  Brewing beer for own consumption will be exempt from tax

The amendment also regulates the conditions for the operation of a tax warehouse, which is a small independent distillery.

The amendment also regulates the conditions for the operation of a tax warehouse, which is a small independent distillery.

Illustrative image for the article Pivári will be pleased!  Brewing beer for own consumption will be exempt from tax

Production of beer for own consumption of up to ten hectoliters in 12 months will be exempt from excise duty. This follows from the amendment to the Act on Excise Duty on Alcoholic Beverages, which was approved by the Plenum of the National Council (NR) of the Slovak Republic on Tuesday.

Excise duty exemption

The possibility to exempt from excise duty beer produced by private persons and consumed by the producer, members of his family or his visits is granted to the Member States by EU legislation, but Slovakia has not used it so far.

“The present proposal therefore modifies this arrangement in favor of private small breweries, many of whom would like to produce beer as their leisure activity, and are prevented from doing so by the financial barrier to taxing the small amount of beer they produce than by the illegal nature of any domestic beer. production according to current regulations and the extraordinary administrative complexity of its eventual legalization, “ stated by Members in the present proposal.

Other changes

The Plenum also approved the amendments of the Member of Parliament Jarmila Halgašová (SaS), which also regulate the definition of a small independent distillery, the condition for the applicant for a permit to produce alcohol in a small separate distillery is added. For example, the origin of the tax liability is clarified, in the event that a private beer producer produces more beer than stipulated by law.

The bill also lays down special conditions for the operation of a tax warehouse, which is a small independent distillery. These are, in particular, the conditions and documents required for its registration, the records which its operator is required to keep, as well as the tax security, the withdrawal and the expiry of the license to operate a small independent distillery. The law came into force on January 1, 2022.

Source: TASR

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