New Tax Regulations on E-liquids in Belgium from 2024.
Starting from January 1, 2024, Belgium will introduce new fiscal regulations on e-liquids used in electronic cigarettes. Here is a detailed overview of these changes:
Taxation of E-liquids
- Introduction of Excise Duty: Belgium will apply an excise duty on e-liquids from January 1, 2024. [SPF Finances]
- Scope of Application: This tax applies to all liquids, whether containing nicotine or not, and any substance used or capable of being used to refill an electronic cigarette. [SPF Finances]
- Excise Duty Payable: The duty is payable at the time of consumption of e-liquids in Belgium. [SPF Finances]
- Fiscal Stamp on Bottles: A fiscal stamp must be affixed to e-liquids put into consumption in Belgium. [SPF Finances]
- Rate of Excise Duty: The excise duty will be 0.15 euro per milliliter. [SPF Finances]
Administrative Procedures and Regulations
- Authorization and Fiscal Stamp: Manufacturers must obtain a warehousekeeper's authorization and declare a fiscal warehouse. [SPF Finances]
- Implementation of the Tax: From January 1, 2024, each new bottle of e-liquid put into circulation will require payment of excise duty and application of a fiscal stamp. [Oneshot Media]
Context and Objectives
The measure was considered in the context of the preparation of the 2023 federal government budget for Belgium, aimed at generating additional revenue. [Oneshot Media]
In addition to the tax, there will be new regulations regarding notification, composition, and labeling of products. [Oneshot Media]
