Excise tax
Excise tax is one of the so-called indirect, selective taxes, which are introduced by the state, inter alia, to regulate the prices of various commodities on the market. In the Czech Republic, excise taxes have been in use since 1 January 1993 and are regulated by Act No. 353/2003 Sb., On Excise Duties (hereinafter the “SPD Act”). The subject of the excise tax are:
- Mineral oils
- Beer
- Alcohol
- Wine and its intermediates
- Raw tobacco and manufactured tobacco
What we can do for you:
- Determination of the rate of excise tax
- Keeping records of tax warehouses
- Submitting monthly SPD returns
- Issuing SAD documents
- Keeping the excise tax agenda on beer
- Keeping the excise tax agenda on wine and its intermediate products
- Keeping the excise tax agenda on alcohol
- Keeping the excise tax agenda on tobacco and tobacco products
- Provision of electronic accompanying documents (transport in EMCS)