Særavgiftsregnskap for alkoholholdige drikkevarer

We recommend that you enter the current rates for excise duties in your excise duty accounts to enable you to calculate excise tax. You can then compare the calculated tax with the amount calculated in your excise tax return.

As a rule, the rates change 1 January every year. The reduced environmental tax rate is determined, amongst other things, by the return percentage calculated by the Norwegian Environment Agency. The adjustment of the reduced tax rate and tax code takes place on 1 July every year.

You’ll find updated rates at:

• Alcohol
• Beverage packaging

You must use specific excise duty codes when completing the excise tax return.

We recommend that you enter the excise duty codes in your excise duty accounts to make it easier to report correctly.

Example:
OL 401 is the code for beer from 3.7 up to 4.7 percent ABV
BV 650 is the code for spirits over 22 percent ABV

You’ll find the excise duty codes in the code guide (in Norwegian only).

When reporting excise duties, you must register all types of withdrawals from your approved storage facility for each duty group in the excise tax return. In addition to withdrawals, you must also register return of goods. Net recording where only the excise duty amount due is listed, must not occur.

If you have both duty to be paid and duty you can claim a refund for from the Tax Administration in the same period, you must report these separately in the excise tax return. 

Example
In February, you sold 500 litres of beer and received in return 300 litres of beer.
 
In this case, you must record both the withdrawal of 500 litres and the return of 300 litres. This means you cannot report 200 litres as withdrawal/sale for this period.

You must report exemptions

When you complete your excise tax return, all movement connected with the business’s deliveries/withdrawals must be shown, including those exempt from duty.

If you’ve made an error in an earlier report

You may correct reported excise duty up to 3 years back in time. You do this by submitting a correction notice for the period in which the error occurred.

Du må passe på at alkoholprosenten som du har registrert på varen i særavgiftsregnskapet, samsvarer med merking på emballasjen/etiketten.