Today in Europe, online sale are growing rapidly. The internet’s possibilities for retailing products are enormous. However, physical distribution of wines to consumers still requires intermediaries. Direct sales and e-commerce are an important source of income for our enterprises: wine tourism development and short supply chain are essential levers of competitiveness for the sector. Direct sales (both on and off internet) guarantee a fairer distribution of the added value in the entire food chain.
The European policies of the last years have encouraged and still encourage the purchase of farm products directly from the producer. Unfortunately, as far as wine is concerned, this type of purchase does not cross national borders. The holding and movement of wine within the EU is governed by Directive 2008/118. The Directive establishes the conditions that must be respected by buyers and sellers within the European Union.
According to Article 36 of this Directive, in the case of distance sales from one EU country to another of excise goods already released for consumption in one Member State, which are purchased by a person and transported to another MS directly or indirectly by the vendor or on his behalf, shall be subject to excise duty in the EU country of destination. However, the current regulation obliges the wine producer to pass through a tax representative to ensure that excise duties are paid. This system generates extra costs and important administrative burdens that make direct sales practically impossible in Europe.
After the Fiscalis’ study launched by the Commission in 2015, which pointed out these difficulties, the Commission called for the creation of a ONE-STOP-SHOP (OSS) to pay excise duty on wine. CEVI thanked the Commission for the work that has been carried out on distance selling and welcomed the Commission’s proposal. It is important that the regulatory framework now will be implemented in a timely manner. At this regard, CEVI is keeping the pressure on the Commission participating at the Excise Contact Groups organized by the Commission twice a year. To find out more details about CEVI’s position on this issue, please refers to the Press Release section.