Excise duty base is determined by:
- quantity, in case of the excise duty products for which the excise duty is paid per unit of measurement, namely:
- oil products – the tax base is determined in an absolute amount and paid per litre of a product for the quantity determined at the temperature of +15 degrees Celsius;
- alcohol, alcoholic beverages and natural fruit brandy – the tax base is a litre of absolute alcohol contained in ethyl alcohol, alcoholic beverages and natural fruit brandy expressed in volume percentages measured at the temperature of 20 degrees Celsius;
- coffee – the tax base is 1kg of net weight of coffee
- shorfall and expenditure – the excise duty base is determined by the quantity of shortfall that cannot be justified by force majeure, or by the quantity of expenditure exceeding the quantity determined by the Governing Board in a separate act;
- retail price and quantity per unit of measurement for tobacco products.
You can find more information about the excise duty base in Chapter III of the Law on excise duty , and Chapter IV of the Rulebook on the implementation of the Law on excise duty.