Excise tax

Simply put, excise tax is levied on the introduction of so-called selected products into free circulation in the tax territory of the Czech Republic. It is a tax harmonised within the European Union, but individual Member States have their own regulations, which leads to complications in practice.

The administration of excise tax is entrusted to the Customs Administration of the Ministry of Finance of the Czech Republic. Failure to comply with any regulation is usually associated with significant penalties, often including forfeiture of assets.

For these reasons, we recommend paying special attention to any transactions with the following products:

mineral oils
alcohol
beer
wine and its intermediate products
tobacco products
raw tobacco

Environmental taxes

Environmental taxes (duties) apply to the following:

gas
solid fuels
electricity

The obligation to declare and pay excise tax arises upon the delivery or consumption of the products concerned. Excise tax is similar to excise duties and that is why the Customs Administration of the Ministry of Finance of the Czech Republic is also responsible for the administration of these taxes.

Our standard services include:

determination of the subject matter of the tax – analysis of whether or not the obligation to declare and pay the tax arises
analysis of the necessary documents and permits – environmental and excise duties are associated with a high administrative burden to prove individual facts and failure to comply with this obligation is heavily penalised
the actual administration of the tax – preparation of the return, communication with the tax authorities

Contact

Contact Person Picture

Ing. Milan Mareš

Tax Advisor (Czechia)

Associate Partner

+420 530 300 500

Send inquiry

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Excise tax

Environmental taxes

Our standard services include:

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