Information Excise duty

Print page

Contact details

Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Department of Tax Services :
(+377) 98 98 81 21
(+377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Send us an email

Map

See on a map

Direction des Services Fiscaux

Le Panorama
57 rue Grimaldi
MC 98000 MONACO

Opening Hours : from 9h30 to 17h00 from Monday to Friday

Phone : (+ 377) 98 98 81 21

Phone : (+ 377) 98 98 81 22

Fax : (+ 377) 98 98 81 55

Send us an email
0

Special duty on sparkling & still waters and beverages

Article 224A-b of  Ordinance no. 2.666 of 14 August 1942 amending and codifying economic and tax measures concerning drinks and liquids provides that a special duty is to be levied on non-alcoholic beverages, the rate of which is established each year by Ministerial Order.

This duty is 0.54 € per hectolitre. It covers the following non-alcoholic beverages delivered either for payment or free of charge, in barrels, bottles or cans, with the exception of syrups, fruit and vegetable juices and fruit nectars:

  • Natural or artificial mineral waters
  • Spring waters and other drinking waters
  • Sterilized or pasteurized filtered laboratory waters
  • Beverages, whether sparkling or not, with an alcohol content of no more than 1.2 % vol

 

This duty must be paid by manufacturers, spring water operators, importers and persons making intra-Community purchases, on all quantities delivered whether for payment or free of charge in Monegasque and French internal markets including Corsica and French overseas territories.

The duty is payable when the statement of quantities delivered during the previous month has been deposited with the Excise Office. The statement must be submitted and tax paid before the 25th of each month.

Tax on certain beverages containing added sugars

A new tax on beverages containing added sugars has been introduced by  Ordinance no. 3.652 of 30 January 2012 establishing a tax collected on certain drinks containing added sugar.

Pursuant to Article 16 of the Tax Treaty between France and Monaco of 18th May 1963 , as amended on 25 June 1969, this ordinance transposes into Monegasque law the French provisions of Article 26 of Act No. 2011-1977 of 28 December 2011: Finance Act for 2012 .

This tax is mainly due by manufacturers, importers and persons making intra-Community purchases of drinks containing added sugars. Its rate is established and revised each year by Ministerial Decree.
See the 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. 

It is collected and inspected under the same rules, conditions, guarantees and penalties as excise duty.

Tax on certain beverages containing artificial sweeteners

A new tax on beverages containing artificial sweeteners has been introduced by Ordinance no. 3.653 of 30 January 2012 establishing a tax collected on certain drinks containing artificial sweeteners.

Pursuant to Article 16 of the Tax Treaty between France and Monaco of 18th May 1963 , as amended on 25 June 1969, this ordinance transposes into Monegasque law the French provisions of Article 26 of Act No. 2011-1977 of 28 December 2011: Finance Act for 2012 .

This tax is mainly due by manufacturers, importers and persons making intra-Community purchases of drinks containing artificial sweeteners. Its rate is established and revised each year by Ministerial Order.
See the 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. 

It is collected and inspected under the same rules, conditions, guarantees and penalties as excise duty.

Last update: 21/09/2015

CONTACT WELCOME OFFICE
+377 98 98 98 98

or

click here

LATEST SITE UPDATES

Factsheets, sections, or press releases that have been added recently or updated.

See the latest site updates