Excise duty on beer produced by small independent producer

The excise duty on the beer produced by small independent brewery released for consumption on the tax territory shall be calculated based on the quantities released for free circulation in the tax period referred to in paragraph (1) Article 10 of the Law on Excise Duties and paid according the prescribed excise duty from Article 58 paragraph (1) of the Law, with submission of Tax return in the amount of 4 denars 1% volume share of pure alcohol contained in one liter of finished product.  However, for the beer produced in small independent brewery which is released for consumption on the tax territory, the small beer producer has right to tax refund of the paid excise duty, in accordance with the annual beer production as follows:   

 To exercise of the right to excise tax refund, the small independent brewery shall, after the expiry of the calendar year but not later than 30^th June of the following year, submit a request for excise tax refund. Report on the total annual production of beer produced by the small independent brewery shall be also attached to the request.  The right to excise tax refund shall also apply to imported beer produced in small independent brewery in accordance with the conditions referred to in Article 67 paragraph (1) of the Law on Excise Duties, which is proven by submitting a document for total annual production of beer produced at small independent brewery issued by the competent authority of the exporting country.

If in the course of the calendar year a larger quantity than the prescribed 150.000 litres is produced, the small independent brewery, as well as the importer referred shall have no right to refund of the excise duty.