How to pay taxes on non-alcoholic beverages

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How to pay taxes on non-alcoholic beverages

PROCEDURE

ACCOUNTING OBLIGATIONS AND TAX

Last updated: 06/03/2023

Understanding the process

Specific duties on water, carbonated beverages and non-carbonated beverages

The specific duty on non-alcoholic beverages is paid by manufacturers, spring owners, importers and people who carry out intra-Community acquisitions on all quantities of products which arrive, free or in return for payment, on domestic Monegasque and French markets, including Corsica and French overseas departments.

The rate of this tax is as high as €0.54 per hectolitre. This rate is for non-alcoholic beverages which are delivered free or in return for payment in barrels, bottles or boxes, with the exception of syrups, fruit and vegetable juices and fruit nectars.

This duty is paid when the statement concerning the quantities delivered during the previous month is filed at the Excise Office. This statement must be filed and the tax paid before the 25 of every month.

Tax on some beverages containing added sugar or artificial sweeteners

The tax on beverages containing added sugar and the tax on beverages containing artificial sweeteners is paid, for the most part, by manufacturers, importers and people who carry out intra-Community acquisitions on beverages which respectively contain either added sugar or artificial sweeteners.

The rate of this tax is settled and revised each year by ministerial decree.
See the

LEGAL TEXT

Ministerial Decree no.2015-102 of 20 February 2015 laying down excise duties rates on alcohols and alcoholic drinks, tax collected on certain alcoholic drinks and tax collected on certain drinks containing added sugar, artificial sweeteners or caffeine for the year 2015.

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These taxes are recovered and controlled following the same regulations, conditions, securities and sanctions as for excise.

To get this form, you can either:

Download it here:
PDF17.9 kB
Boissons non alcoolisées (353-0048_01-2013)
Collect it from the Department of Tax Services

You must send off the duly completed form, accompanied by the payment, to the Excise Division of the Department of Tax Services.

There are thee methods of payment:

In cash, directly to the Excise Division
By cheque, made payable to Monsieur le receveur des droits de régie
By transfer to the Public Treasury’s account
- CAMEFI MONACO - RIB : 10278-07990-00021457745-49, IBAN : MC58 1027 8079 9000 0214 5774 549 – CMCIMCM1