NATIONAL LEVIES WITHIN BELGIUM
Within the regulations, every Member State is permitted to add national (excise) levies on the consumption of specific goods. Furthermore, some Member States are taking advantage the European Commission's allowance to create taxes to avoid non-environmentally friendly behaviours (as excise on single-use plastics).
Belgium has followed the way and has established national taxes on the consumption of some goods.
Within the regulations, every Member State is permitted to add national (excise) levies. For Belgium theses national levies apply to:
Non-alcoholic beverages; water, lemonades, fruit and vegetable juices, substances for lemonade,
Tea and coffee
A packaging levy is also in place:
On individual re-usable packaging: € 1,41 per hectoliter product
On individual, other then re-usable packaging: € 9,86 per hectoliter product
The levies on alcoholic beverages, non-alcoholic beverages and coffee are handled through a weekly AC4 declaration via Paperless Customs and Excises (PDLA).
A liciense is required to make the declaration:
Excise facility for non-alcoholic drinks
Excise facility for coffee
The levies must be paid on all Belgian sales, including through web shops (distance sales, B2C).