• +36 1 302 5252
  • vamor@vamor.hu
  • 1064 Budapest Rózsa utca 95.

Excise duty consultancy and administration

The purpose of the excise regulation:

On 7th of June 2016, the Hungarian Parliament adopted the new excise regulation (Act LXVIII of 2016), which entry into force has been delayed several times. The mere fact that the date has been postponed more times already justifies that there have been such comprehensive changes, which are not simple to implement by either the authorities or the economic operators.

The primary and most important purpose of the new regulation is simplification, standardization, reduction of administrative burdens for economic operators, increasing the efficiency of electronization and tax collection, and to this end, the new regulation contains significant changes in content and structure.

 

Excise products:
Energy Product:

  • carbon
  • electricity
  • natural gas
  • mineral oils
  • oil fuel
  • gasoline
  • petroleum products used as fuel

Tobacco Product:

  • cigarette
  • cigar
  • cigarillos,
  • fine-cut smoking tobacco,
  • other smoking tobacco,
  • the new categories of tobacco products,
  • electronic cigarette
  • e-liquid filling

Alcohol Product:

  • beer
  • still wine
  • sparkling wine
  • other still and sparkling fermented beverages
  • intermediate alcohol product
  • alcohol product

Current excise legislation:

  • 2016 LXVIII. Act on Excise Duties
  • 45/2016. (XI. 29.) NGM Decree on the excise duties of 2016 LXVIII. about implementing certain provisions of the Act

Knowledge required to fulfill the obligations imposed by the Excise Act:

  1. The basic conditions for the definition of products subject to excise duty are proper knowledge of the products and minimal information about the classification
  2. Detailed knowledge of excise regulations
  3. Knowledge of notifications, declarations, necessary application forms
  4. Last but not least, useful years of experience

Sanctions:

Excise fine: A person who violates its obligation under the Excise Act may be subject to an excise fine:

  1. in case of causing a material disadvantage to the central budget, from two to five times the amount of the material damage caused to the central budget, but at least HUF 30 000;
  2. if the trader is undoubtedly engaged in commercial activities subject to excise duty by selling taxed products without an excise license, the basis of the excise fine is the multiplication of the excise security and of the number of days on which the trader was selling the taxed product without an excise license until the issue of the fine. The amount of the fine is calculated by multiplication of the fine base and of the double of the 365th part of the central bank base rate valid at the time of imposing the excise fine, but at least HUF 500 000;
  3. in case of breach of obligations related to the production, storage and trade of dried and fermented tobacco, HUF 100 000 per kilogram;
  4. in case of production and possession of sugar mash outside the tax warehouse, HUF 3 000 per kilogram, but at least HUF 100 000;
  5. in case of other violations of obligations not covered by the above, up to HUF 300 000 for individuals and HUF 750 000 for economic operators.

Other fines: The local government tax authority calls on a natural person who produces distillate in accordance with the rules on private cooking but without declaring the distillation equipment or obtaining a distillate tax certificate, and who provides false information regarding the data necessary to establish the legal possession of the distillation plant, to comply with its legal obligation within 15 days. If the person concerned does not comply with the request by the deadline, the local government tax authority will impose a fine of up to HUF 200 000.

In connection with the excise tax regulation, we provide the following services to our customers:

  • excise consultancy for legal economic activities;
  • obtaining an excise license required for excise activities;
  • tariff classification for excise products, possibly KÉV administration;
  • establishment of registration systems, performance of official data services;
  • we are qualified as an excise agent, so our clients are exempted from the obligation to employ an excise agent;
  • cooperation and representation in excise proceedings;
  • preparation of excise tax return, electronic return;
  • management of administrative documents, official administration;
  • complete excise administration of tax stamp-related tasks (application, settlement, data provision);
  • consultancy regarding tax audits, ex-post audits, representation;
  • obtaining official resolutions, case management;
  • monitoring of excise legislation;
  • representation of our clients in excise proceedings.

Our company has AEO C certificate

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SERVICES

Green Tax consultancy and submission

If you entrust us, we prepare the Environmental Protection Product Duty (aka. EPPD or Green Tax) declaration for you quarterly or yearly and send it electronically to the Customs Authority.

Customs clearance of electrical energy and gas

For wholesalers we manage Import and export custom clearance of electric energy and natural gas arriving or exiting Hungary based on a well established and well performing method.

Excise duty consultancy and submission

A condition of acquiring Tax Warehouse license and tax-free user license is to employ or contract someone having an Excise Duty Administrator license. We can be your contractor in such matters since we do have employees who meet the criteria.

Intrastat consultancy and submission

Feel free to contact Vámőr Kft about getting your Intrastat submission filed in a timely manner and get rid of your administrative burden. We are here to offer you a complete process administration.

Customs duty payment split and summed customs duty payment

We offer our clients a system we operate with the customs authority, this simplifies the financial planning and settlement of the customs declarations.

Waste management consultation

Preparing your waste handling and waste treatment plans, reviewing and optimizing the same (minimizing waste). REACH, filing relevant submissions around chemicals, acquiring documentation, implementing your system of records, verifying storage spaces and advisory around establishment of same, reducing the volumes of your toxics.