The exemption applies to duty on

• non-alcoholic beverages, etc. (abolished with effect from 1 July 2021)
• sugar tax
• beverage packaging
• fish and wild living marine resources

This is what the exemption means

The exemption means that enterprises that are registered as subject to excise duty (manufacturers/importers) can donate goods to recipients (for example to a food bank) for distribution on a charitable basis.
There is a corresponding exemption for value added tax.

This is charitable basis

By “charitable basis”, we mean that the one who receives goods free of charge must be able to document that the goods will be distributed on a charitable basis and that the goods will be of great importance to their persons and their welfare. The recipient of the goods (for example a food bank) must declare to the enterprise that has been registered as subject to excise duty that the goods are for a charitable purpose.

The recipient of the goods must be registered in the Central Coordinating Register of Legal Entities.

The goods must be received free of charge

There cannot be anything given in return in the form of any means of payment, goods or services.

Advertisement for the enterprise that is registered as subject to excise duty could, for example, be considered remuneration.

The goods must be delivered from the enterprise that is registered as subject to excise duty to the recipient

The main rule is that the goods must be delivered from the enterprise that is registered as subject to excise duty to the recipient. If this is inconvenient, the goods can be delivered from a shop directly to the recipient.

The enterprise that is registered as subject to excise duty must reregister returned goods in their stocks. The goods must be returned to the approved premises or delivered directly to the recipient from, for example, a grocery store within two years of the invoice date. The enterprise that is registered as subject to excise duty must issue a credit note for the product value and its duty value.

Reporting in the excise tax return

To implement the exemption, the enterprise that is registered as subject to excise duty must enter the goods with additional code 39 in the excise tax return for the taxation period in which the delivery is made to the recipient.