Act on Consumption Tax on Wine

(Act No. 430/2001 Coll. amending and supplementing the Act of the National Council of the Slovak Republic No. 309/1993 Coll. on Consumption Tax on Wine, as amended)

The amendment to the Act on consumption tax on wine introduces specification of the terms 'silent wine' and 'intermediate product', whereas at the same time specifications of some terms, such as 'grape wine', 'dessert wine' and 'dessert spicy wine', 'winemaker' and 'another individual', have been excluded from this act. The amendment also changes specifications of the following terms: wine, sparkling wine, wine production, manufacturing enterprise and storing.

According to the amendment, wine is understood as silent wine, sparkling wine and intermediate products. The new specification of the term 'wine' changes also the specification of the subject of consumption tax on wine.

Unlike the previous legal regulation, the tax basis is the amount of wine expressed in hectolitres. The rates of consumption tax on wine are stipulated as follows:

1. sparkling wine SKK 0.00/hl
2. sparkling wine except for sparkling wine under the no. 3 SKK 2,400/hl
3. sparkling wine with alcohol content not more than 8.5% vol. SKK 1,700/hl
4. intermediate products SKK 1,700/hl

The amendment to the Act on consumption tax on wine also newly specifies provisions regarding preparation of tax documents, including prerequisites of tax documents, as well as cases since which a claim on tax return incurs to the registered tax payer.

The amendment to the Act on consumption tax on wine has cancelled the Regulation of the Ministry of Finance of the Slovak Republic No. 186/1994 Coll. on manner of usage of documents and record keeping associated with wine production and distribution.

This Act is in force from 1 November 2001.

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