A Beer Festival Prešov glass. (source: TASR - Veronika Mihaliková)
Beer lovers who brew the drink for their own consumption have a new obligation starting this year: reporting this hobby of theirs to the nearest customs office.
They have to submit required information to the office, in written form or electronically, by January 25. There is no prescribed form that a beer producer should send to the office, but the letter should include their name, permanent address, the location the beer is brewed, and the expected annual production, the Financial Administration said.
By law, the obligation concerns any natural person who does not produce more than 10 hl of beer per year, produces it exclusively for their own consumption or for close persons. In addition, the beer must not be sold or otherwise put on the market.
If they fail to deliver the letter to the customs office, they will be subject to a penalty, ranging from €30 to €3,000.
The same obligation concerns those who will only start brewing beer this year. In their case, they should report this fact within a month.
Home-brewed beer is tax-exempt up to a maximum of 10 hl per calendar year, the Financial Administration added. In this case, a private producer does not have to file a tax return or pay excise duty.
If beer production exceeds 10 hl but the tax liability incurred does not exceed €5, a beer producer does not have to file a tax return and pay tax.
Example
A beer producer produces 27 litres of 5-percent beer in a calendar year. The tax is calculated as follows: 0.270 hl x 5 x 3.587 = €4.84. Since the tax liability for the tax period does not exceed €5, the beer producer is not obliged to file a tax return and pay tax, even though the amount of 10 hl of beer produced per calendar year is exceeded.
