Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes
Modified by
  • Commission Implementing Regulation (EU) 2023/157of 23 January 2023amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate and the self-certification of independent small producers of alcoholic beverages in the electronic simplified administrative document, 32023R0157, January 24, 2023
  • Commission Implementing Regulation (EU) 2024/355of 23 January 2024amending Implementing Regulation (EU) 2021/2266 as regards the reference to the certificate for independent small producers of alcoholic beverages and the self-certification by those producers in the administrative documents, 32024R0355, January 23, 2024
Commission Implementing Regulation (EU) 2021/2266of 17 December 2021laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes
Article 1Independent small producer certificateThe form of the certificate for independent small producers referred to in Article 23a(1) of Directive 92/83/EEC ("the certificate") is set out in the Annex to this Regulation.
Article 2Reference to the certificate in the administrative documents for the movement of excise goodsFor the purposes of referring to the certificate in the administrative documents mentioned in Articles 20, 26, 36 and 38 of Council Directive (EU) 2020/262Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (recast) (OJ L 58, 27.2.2020, p. 4)., the information to be included in them, as set out in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1636Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods (OJ L 247, 23.9.2022, p. 2)., shall be the following:(a)in box 17v: "The product described has been produced by" followed by, as applicable, one of the following terms:(a)"a certified independent small brewery";(b)"a certified independent small wine producer";(c)"a certified independent small producer of fermented beverages other than wine and beer";(d)"a certified independent small intermediate products producer";(e)"a certified independent small distillery";(b)in box 18e: the document type for the certificate;(c)in box 18f: the serial number of the certificate.
Article 3Reference to the certificate in the administrative document for the movement of goods under Chapter V of Directive 2008/118/EC1.For the purposes of referring to the certificate in the administrative document for the movement of goods under Chapter V of Directive 2008/118/CE, the information to be included in box 14 of the simplified accompanying document, as set out in Commission Regulation (EEC) No 3649/92Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (OJ L 369, 18.12.1992, p. 17)., shall be the serial number of the certificate and the term "Certificate of" followed by, as applicable, one of the following the terms:(a)"independent small brewery";(b)"independent small wine producer";(c)"independent small producer of fermented beverages other than wine and beer";(d)"independent small intermediate products producer";(e)"independent small distillery".2.In cases where the movement of goods includes different alcoholic beverages and it is intended to apply the reduced excise duty only to certain beverages, the commercial description of the alcoholic beverages produced by the independent small producer shall be indicated in box 14 of the simplified accompanying document, as set out in Regulation (EEC) No 3649/92.
Article 4Self-certification by independent small producersWhere independent small producers fall within the definitions set out in Article 4(2), Article 9a(2), Article 13a(4), Article 18a(3) or Article 22(2) of Directive 92/83/EEC, and Member States allow independent small producers established in their respective territory to self-certify, the producers’ status as well as their annual production shall be declared in the administrative document in accordance with Article 5 of this Regulation.
Article 5Requirements for the completion of the administrative documents in the case of self-certification for the movement of excise goods1.In the administrative documents mentioned in Articles 20, 26, 36 and 38 of Directive (EU) 2020/262, the status of the independent small producers shall be declared in box 17v, as set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636, in the following terms: "It is hereby certified that the product described has been produced by" followed by, as applicable, one of the following terms:(a)"an independent small brewery";(b)"an independent small wine producer";(c)"an independent small producer of fermented beverages other than wine and beer";(d)"an independent small intermediate products producer";(e)"an independent small distillery".2.When the consignor of the alcoholic beverages is not the self-certified independent small producer, the number in the system for exchange of excise data referred to in Article 19(1) of Council Regulation (EU) No 389/2012Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (OJ L 121, 8.5.2012, p. 1). ("SEED number") or value added tax number ("VAT number") of the producer shall also be declared in box 17v.The SEED number shall be the excise related authorisation number granted by the competent authorities referred to in Article 19(1) of Regulation (EU) No 389/2012. The VAT number, as referred to in Article 214 of Council Directive 2006/112/ECCouncil Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1)., shall be indicated only when the independent small producer does not have a SEED number.3.The annual production of alcoholic beverages of the small independent producer shall be declared in box 17n of the administrative document, as set out in Table 1 of Annex I to Delegated Regulation (EU) 2022/1636. The quantity shall be indicated in hectolitres, except in case of ethyl alcohol, which shall be indicated in hectolitres of pure alcohol.
Article 6Requirements for the completion of the administrative document in the case of self-certification for the movement of goods under Chapter V of Directive 2008/118/ECFor the movement of goods under Chapter V of Directive 2008/118/EC, the following information shall be declared in box 14 of the simplified accompanying document, as set out in Regulation (EEC) No 3649/92:(a)the status of the independent small producer in the following terms: "It is hereby certified that the product described has been produced by" followed by, as applicable, one of the following terms:(a)"an independent small brewery";(b)"an independent small wine producer";(c)"an independent small producer of fermented beverages other than wine and beer";(d)"an independent small intermediate products producer";(e)"an independent small distillery";(b)the total annual production in hectolitres, except for ethyl alcohol which shall be declared in hectolitres of pure alcohol;(c)the SEED or VAT number of the self-certified independent small producer, as laid down in Article 5(2) of this Regulation, when the consignor of the alcoholic beverages is not the producer;(d)the commercial description of the alcoholic beverages produced by the independent small producer where the movement of goods includes different alcoholic beverages and it is intended to apply reduced excise duty only to certain beverages.
Article 7Entry into forceThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.It shall apply from 1 January 2022.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEXEUROPEAN UNION
EXCISE DUTY CERTIFICATE FOR INDEPENDENT SMALL PRODUCERS OF ALCOHOLIC BEVERAGES(Council Directive 92/83/EEC – Article 23a)
Serial No:
1.IDENTIFICATION OF THE INDEPENDENT SMALL PRODUCER
Designation/name
Street and No
Postcode, place
Member State of establishmentSEED number/VAT number
2.DESCRIPTION OF THE ALCOHOLIC BEVERAGES FOR WHICH THE EXCISE DUTY CERTIFICATE IS REQUESTED
Type of alcoholic beveragesDescriptionTotal annual production
3.IDENTIFICATION OF THE COMPETENT AUTHORITYNameOffice Reference Number (if applicable)AddressTelephone numberEmail address
4.CONFIRMATION BY THE COMPETENT AUTHORITYThe undersigned national authority confirms:the total annual production described in box 2 of the independent small producer mentioned in box 1.that the independent small producer identified in box 1 complies with the criteria set out in, as appropriate, Articles 4(2), 9a(2), 13a(4), 18a(3) and 22(2) of Directive 92/83/EEC.
Name and status of signatory
Place, dateStamp (if applicable)Signature
Explanatory notes1.This certificate serves as a supporting document for the application of a reduced excise duty rate for alcoholic beverages produced by independent small producers, as referred to in Article 23a of Directive 92/83/EEC. Accordingly, one certificate per year referring to all types of alcoholic beverages produced shall be drawn up for each independent small producer.2.The form on which the certificate is issued shall measure 210 × 297 mm. Where the form is printed, it shall be done on white paper not containing mechanical pulp.3.The certificate shall be completed legibly and in a manner that makes entries indelible. No erasures or overwriting shall be permitted. The certificate shall be completed in a language recognised by the Member State in which the independent small producer is established. The term "recognised language" shall mean one of the languages officially in use in the Member State of the independent small producer or any other official language of the Union which that Member State has declared as acceptable for that purpose.4.Where the certificate is drawn up in a language other than a language recognised by the Member State of destination, a translation shall, upon request of the authorities of that Member State, be attached to the certificate by the consignee when submitting it. That Member State may, at its discretion, dispense with the obligation of attaching the translation.5.The serial number shall be composed of 14 digits. It shall begin with the two-digit number referring to the year in which the certificate is issued; followed by an identifier of the Member State with a two-letter code for the issuing country in accordance with point 3 of Annex II to Delegated Regulation (EU) 2022/1636; followed by a unique identifier of 10-digit alphanumeric national number, assigned by the Member State where the independent small producer is established. An example of such a serial number is: 22ES01ABCD234E.6.In box 1 of the certificate, the relevant data necessary for the identification of the independent small producer shall be indicated, including its SEED number. Only if the independent small producer does not have a SEED number, shall the VAT number be indicated.7.In box 2 of the certificate, the competent authority shall indicate the total annual production of the alcoholic beverages of the independent small producer for which the certificate is requested, taking into account the following:(a)the type of alcoholic beverage shall be specified in accordance with the following list, as set out in the Directive 92/83/EEC:(i)beer;(ii)wine;(iii)fermented beverages other than wine and beer;(iv)intermediate products;(v)ethyl alcohol;(b)the description of the product may be indicated. Where the description of intermediate products and other fermented beverages is indicated, the description should be in accordance with Article 13a(2) and (3) and Article 18a(2) of Directive 92/83/EEC;(c)the quantity of the alcoholic beverage shall be expressed in hectolitres, except for ethyl alcohol, for which hectolitres of pure alcohol shall be indicated.8.In box 3 of the certificate, the relevant data necessary for the identification of the competent authority shall be indicated, including the Customs Office Reference Number, where applicable, as set out in point 4 of Annex II to Delegated Regulation (EU) 2022/1636.9.The competent authorities may dispense with the obligation to stamp the issued certificate if it is authenticated by other means, such as an electronic signature.
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