EXCISE DUTY FOR PRIVATELY DISTILLED SPIRITS

Distillation equipment for private use must be disclosed to the municipal tax authority of the place of residence within 15 days of acquisition by filling in the downloadable form below.From 1 January 2016, prior to production, private distillers must apply for spirit tax seals from the National Tax and Customs Office having jurisdiction at the distiller’s place of residence.

Private distillers registered with the municipal tax authority are entitled to obtain spirit tax seals.

Before producing the first spirit of the year, the private distiller shall obtain at least five spirit tax seals, representing a value of 700 forints each. The application must always be submitted before production or in advance for the total expected annual quantity, but each person can only obtain a maximum of 86 spirit tax seals in any given year, and may produce no more spirits than the volume corresponding to that number (86 litres).

If the private distiller produces more than what is covered by the spirit tax seals in terms of the tax payable, additional spirit tax seals shall be obtained before the end of the year for the extra quantity, with the proviso that the yearly limit may not be exceeded in such cases either. If the quantity of spirits produced by way of private distillation exceeds the yearly limit, the private distiller shall forthwith report to the county/metropolitan tax and customs authority of his/her locality the amount of excess and shall take action for having the excess destroyed by way of the means arranged with the authority. Private distiller shall mean a fruit grower over the age of 18 years, who has his own fruits (or raw material made of fruit), and his own distillation equipment suitable for making spirit drinks.

Private distilling shall mean the production of spirits by the private distiller at the private distiller’s residence or orchard, if the private distillery is owned by two or more persons, at the residence of either of such owners, using a distillation equipment with a capacity of maximum 100 litres, designed for the distillation of spirits;

1. Notification of the acquisition of the equipment
2. The tax authority contacts the competent tax and customs administration by the 15th day of the month following the notification

• Notification on the acquisition of distillation equipment or on a change of data
1) By post: by mailing the completed and signed form (for individuals only)
2) Electronically: fill out and submit the completed form by returning to the Administration menu (top left of the menu bar) and clicking on Start a new case / Official inquiries / Services / Businesses and Taxation.