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Declarations and recovery of alcohol excise duties in France

Any company sending alcoholic beverages to France needs to declare and pay its excise duties to French customs. The amount of excise duty is calculated based on several factors: the type of alcohol, the volume of the bottle, the degree of alcohol, and the status of the product itself.

Important information regarding the recovery of alcohol excise duties in France in 2024

Since 2020, the French tax (Directorate General of Public Finances – DGFiP) and customs (Directorate General of Customs and Indirect Rights – DGDDI) have been working jointly to transfer skills between these two entities.

It is within this framework that a transfer of skills will take place from January 1, 2024 in terms of excise duties on manufactured tobacco products, alcohol and alcoholic beverages. Please note that this transfer is not total, which can lead to confusion in certain cases. Indeed, while the collection of excise duties will be transferred to the DGFiP, the DGDDI will retain the management, the monitoring and the recovery but also control of these indirect contributions as well as litigation and the refund process.

The management of recovery by the DGFIP will necessarily lead to modifications:

In terms of payment of amounts due: first for the online payment service that will no longer be made on the official customs website. And 2nd, from January 1, 2024, companies will have to make remote payments by B2B inter-company SEPA direct debit mandate from the first euro, meaning that payment by bank card will no longer be accepted. This requires companies to hold a SEPA B2B account in order to be able to make payments to the DGFiP.

In addition, companies owed a debt in terms of indirect contributions must have a SIREN number.

This complicates the procedures for companies and increases the number of stakeholders while creating, in several cases, an obstacle to their good compliance.

This is how Eurotax offers its service for the management and payment of alcohol excise duties, in order to support companies from A to Z by ensuring the correct declaration and payment of alcohol excise duties. Eurotax can also help you by obtaining a SIREN number in France.

What is the SIREN number in France?

The SIREN number (Business Directory Identification System) is a unique identification number assigned to any company, association or organization established in France. It is made up of 9 digits, divided into three blocks of three digits.

The SIREN number is used to identify a company to administrations and public bodies. It is used for:

  • Registration of the company in the trade and companies register (RCS) or in the trade directory (RM);
  • Obtaining an intra-community VAT number;
  • Membership in a business formalities center (CFE);
  • Subscription to insurance, credit or supply contracts;
  • Participation in public calls for tenders;
  • Publication of legal notices.

Find our article on this subject and on VAT registration here

Do not hesitate to contact us for any information.

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