Fees and taxes applicable from 1 July 2025 for energy products
The three Official Bulletins of Customs Nos. 7582, 7583 and 7585 published by the DGDDI concern the taxation of energy products applicable from 1 July 2025 and the system of losses, waste and missing goods in the alcohol sector.
This early July update, published in BOD No. 7582 of the Energy Products Tax, emanates from the Goods and Services Tax Code and deals with normal excise tariffs applicable to energy products, as well as special excise tariffs applicable to certain energy products.
BOD 7583 deals with the legal regime for losses, waste and missing goods in the alcohol sector, which are still problematic issues to be managed. This legal formalisation of these subjects in the form of a BOD is welcome and will enable economic operators working in the sector to manage the difficulties arising from their activities more easily.
A final BOD No 7585 of 4 July specifies the arrangements for the circulation of wine products not subject to excise duty, including deliveries between professionals for private or agricultural use, samples and products intended for events or tastings.
The circulation of fresh grapes, grape juice and grape must, marc and lees and dealcoholised wines with a TAV of 1.2% or less shall be subject to the presentation of an accompanying document called « MVV » established in the GAMMA2 teleservice.
BOD No 7582, 7583 and 7585