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Excise duty refund on diesel for road transport: publication of new refund rates


Austria: Notwithstanding the application of a zero rate for wine and sparkling wine, Austrian law provides that the general registration and declaration obligations apply for B2C distance selling of these products from other EU-Member States to Austria. However, in practice the Austrian customs authorities usually grant simplifications for such transactions. Accordingly, a registration as distance seller is still required upfront, but, in contrast to the general rules, the following simplifications apply:


  • No obligation to inform the customs authorities upfront about every single shipment - the submission of a list of all monthly distance sales after the end of month is sufficient (e.g. as Excel-file).

  • No security has to be paid to the customs authorities.

  • No obligation to submit monthly excise duty declarations.


It has to be pointed out that these simplifications are neither officially published by the customs authorities, nor stipulated in the Austrian law. Thus, to avoid any risk, their application should always be agreed with the competent customs office on a case by case basis.


Finally, it has to be considered that the aforementioned simplifications are only applicable for B2C distance selling, whereas for B2B shipments of wine and sparkling wine duty paid the general procedure applies. In this case, an application for a certified consignee status, as well as a report of receipt by the certified consignee are required.


Belgium: Directive 2020-262, Article 44 explains how to handle Distance Sales. Belgian legislation requires an importer to appoint a Fiscal Representative for Excise. A separate permit must be requested, and a separate weekly declaration must be submitted through an AC4 declaration. A deposit must also be provided based on the calculation of what the party expects to distribute per product category.

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