Winexplicit, in compliance with applicable Italian and European regulations, applies VAT and excise duty based on the type of customer (company or individual) and on nationality.
Excise duties in Europe
Values inclusive of excise and VAT on the excise's value in compliance with the European Regulation.
|Country||Still Wine(€ PER LITER)||Sparkling Wine (€ PER LITER)||Beer (€/lt)|
|Belgium||€ 0,4710||€ 1,6113||€|
|France||€ 0,0360||€ 0,0891||€|
|Germany||€ 0,00000||€ 1,36||€|
|Luxembourg||€ 0,00000||€ 0,00000||€|
|Holland||€ 0,7056||€ 2,4058||€|
|Spain||€ 0,00000||€ 0,00000||€|
|United Kingdom||€ 2,96120||€ 3,79292||€|
Sales in the European Union
The EU Council Directive (92/12/EEC of 25.02.1992 + Law Decree 504/93, Art. 6) provides for the transfer for commercial purposes of alcohol (wine, sparkling wine, champagne, spirits, beer, etc ...) from one Country to another to be accompanied by a document called AAD (accompanying administrative document). This document must be drawn also for those products for which the excise rate is zero in the destination and / or departure Country.
What is ADD?
AAD is the document by which a Community subject (the sender) commits a guarantee for the transfer of alcohol to a subject of another European country (the consignee).
To be able to issue or receive an AAD it is necessary to be authorized by your administration, which issues a special excise code.
Therefore a subject, who does not have an excise code, cannot receive goods from another EU Country.
Does AAD have to be issued also for wines in excise duty suspension?
Yes, the legislation states an AAD is necessary independently of the rate applied to the product.
When don’t you need AAD?
There is only one case when this document is not necessary: when an EU citizen, transporting the goods by his/her own means (for example in his/her own car when returning from a trip to Italy), transfers to his/her own Country, for his/her personal use up to 60 Liters of sparkling wine and 90 Liters of wine.
Does a Community restaurateur who buys wines from Italy shipped by courier operate correctly?
No, he doesn't.
If he/she purchases with an invoice, then the condition of private use is no longer valid.
If he/she purchases as an individual, he/she should transfer the goods with his/her own means of transport, and the quantity should be as mentioned above.
Therefore as per EU Council Directive (92/12/EEC of 25.02.1992), applied in all European countries, any EU restaurateur purchasing wines from Italy and having them shipped by courier, can be prosecuted for smuggling
Why is Winexplicit different from the other online websites selling wine?
Because Winexplicit is the only online operator that guarantees all merchandise sold is transferred to the EU Country of the buyer with an AAD Document and that the excise is paid by Winexplicit before the goods are delivered.
As a matter of fact in most cases the online sale of wine is handled without complying with the normal procedures for the transfer of excise goods, usually on the ground that wine has a zero excise rate.
Does Winexplicit sale price include the excise duty?
The final price given in the order and in the invoice shows the amount of the excise applied in the buyer’s country and paid by Winexplicit before delivery.
To this end, the invoice issued by WINEXPLICIT contains the words "excise paid on goods in the buyer's Country.”
Which are the responsibilities of Winexplicit?
Winexplicit agrees to pay the above tax (through a representative in the Country of destination) before delivering the goods and releasing the buyer from any and all liability regarding the payment of the excise for the purchased goods.
F.A.Q.s on taxes and VAT
The prices published online do not include VAT. On the basis of nationality and type of customer (private or company) Winexplicit issues an invoice in compliance with EU legislation about VAT.
What happens if the goods are sold outside Italy?
If the buyer has a VAT number (for example, Restaurants, Wine Bars, Hotels, etc.) Winexplicit will issue an invoice without VAT as it is an intra-Community sales. The buyer will be subject to VAT of the invoice issued in his own country with normal procedure for buying and selling goods through the European Community with the usual model Intrastat (http://en.wikipedia.org/wiki/Intrastat).
Other taxes in Europe
In some European Countries different taxes are applied on beverages and alcohol (for example the taxes on glass recycling, etc. ...).
Winexplit agrees to pay all taxes in advance before delivering the goods, releasing the buyer from any and all liability.