Paying excise duties: who pays & when?

<!DOCTYPE HTML><html lang="en"> <head> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta http-equiv="X-UA-Compatible" content="IE=Edge"> <meta charset="UTF-8"> <meta name="description" content="Learn more about paying excise duties. When should they be paid & who is responsible for the payment? Applying for refunds."> <meta name="date" content="01/01/2022"> <meta name="last-modified" content="10/10/2024"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta name="format-detection" content="telephone=no"> <meta property="og:title" content="Paying excise duties: who pays & when? - Your Europe"> <meta property="og:url" content="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm"> <meta property="og:image" content="https://europa.eu/youreurope/business/images/logos/youreurope_facebook_share_logo.png"> <meta property="og:site_name" content="Your Europe"> <meta property="og:description" content="Learn more about paying excise duties. When should they be paid & who is responsible for the payment? Applying for refunds."> <meta name="twitter:card" content="summary_large_image"> <meta name="twitter:site" content="@YourEuropeEu"> <meta name="twitter:creator" content="@YourEuropeEu"> <meta name="twitter:title" content="Paying excise duties: who pays & when? - Your Europe"> <meta name="twitter:description" content="Learn more about paying excise duties. When should they be paid & who is responsible for the payment? Applying for refunds."> <meta name="twitter:image" content="https://europa.eu/youreurope/business/images/logos/youreurope_twitter_share_logo.png"> <meta name="sdg-tag" content="sdg"> <meta name="DC.Service" content="information"> <meta name="DC.ISO3166" content="EU"> <meta name="policy-code" content="L2"> <link rel="canonical" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm"> <link rel="shortcut icon" href="https://european-union.europa.eu/profiles/contrib/ewcms/themes/ewcms_theme/favicon.ico" type="image/x-icon"> <link rel="apple-touch-icon" sizes="57x57" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-57x57.png"> <link rel="apple-touch-icon" sizes="72x72" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-72x72.png"> <link rel="apple-touch-icon" sizes="114x114" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-114x114.png"> <link rel="apple-touch-icon" sizes="144x144" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-144x144.png"> <link rel="apple-touch-icon-precomposed" sizes="57x57" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-57x57-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="72x72" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-72x72-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="114x114" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-114x114-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="144x144" href="https://europa.eu/youreurope/business/images/touch-icons/apple-icon-144x144-precomposed.png"> <link rel="stylesheet" type="text/css" href="/youreurope/business/stylesheets/europa-ye-V2.css"> <link rel="stylesheet" type="text/css" href="/youreurope/business/stylesheets/europa-ye-ic-V2.css"> <title>Paying excise duties: who pays & when? - Your Europe</title> </head> <body> <div id="ye-navigation-field"></div> <header id="site-header"> <section id="ye-top-header" class="container"><a id="ye-logo" href="https://europa.eu/youreurope/index_en.htm"><img lang="en" title="Your Europe" alt="Your Europe" src="/youreurope/citizens/images/logos/youreurope-logo.svg"></a><div> <div id="ye-languages-widget" class="centered"><button id="ye-languages-toggle"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-ec-icons.svg#language"></use></svg><span>en</span>English</button><div id="ye-languages-menu" role="dialog"> <div> <div> <div> <div lang="en">Available languages</div><button id="close-ye-languages-menu" class="close-btn" title="Close menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Close menu</span></button></div> <div> <ul> <li><a lang="bg" hreflang="bg" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_bg.htm"><span>bg</span><span><span>български</span></span></a></li> <li><a lang="cs" hreflang="cs" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_cs.htm"><span>cs</span><span><span>čeština</span></span></a></li> <li><a lang="da" hreflang="da" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_da.htm"><span>da</span><span><span>Dansk</span></span></a></li> <li><a lang="de" hreflang="de" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_de.htm"><span>de</span><span><span>Deutsch</span></span></a></li> <li><a lang="et" hreflang="et" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_et.htm"><span>et</span><span><span>Eesti</span></span></a></li> <li><a lang="el" hreflang="el" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_el.htm"><span>el</span><span><span>Ελληνικά</span></span></a></li> <li><a lang="en" hreflang="en" class="active" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm"><span>en</span><span><span>English</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></a></li> <li><a lang="es" hreflang="es" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_es.htm"><span>es</span><span><span>español</span></span></a></li> <li><a lang="fr" hreflang="fr" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_fr.htm"><span>fr</span><span><span>français</span></span></a></li> <li><a lang="hr" hreflang="hr" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hr.htm"><span>hr</span><span><span>hrvatski</span></span></a></li> <li><a lang="it" hreflang="it" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_it.htm"><span>it</span><span><span>italiano</span></span></a></li> <li><a lang="lv" hreflang="lv" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_lv.htm"><span>lv</span><span><span>Latviešu</span></span></a></li> <li><a lang="lt" hreflang="lt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_lt.htm"><span>lt</span><span><span>Lietuvių</span></span></a></li> <li><a lang="hu" hreflang="hu" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_hu.htm"><span>hu</span><span><span>magyar</span></span></a></li> <li><a lang="mt" hreflang="mt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_mt.htm"><span>mt</span><span><span>Malti</span></span></a></li> <li><a lang="nl" hreflang="nl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_nl.htm"><span>nl</span><span><span>Nederlands</span></span></a></li> <li><a lang="pl" hreflang="pl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pl.htm"><span>pl</span><span><span>polski</span></span></a></li> <li><a lang="pt" hreflang="pt" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pt.htm"><span>pt</span><span><span>português</span></span></a></li> <li><a lang="ro" hreflang="ro" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_ro.htm"><span>ro</span><span><span>română</span></span></a></li> <li><a lang="sk" hreflang="sk" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sk.htm"><span>sk</span><span><span>Slovenčina</span></span></a></li> <li><a lang="sl" hreflang="sl" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sl.htm"><span>sl</span><span><span>Slovenščina</span></span></a></li> <li><a lang="fi" hreflang="fi" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_fi.htm"><span>fi</span><span><span>suomi</span></span></a></li> <li><a lang="sv" hreflang="sv" class="" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sv.htm"><span>sv</span><span><span>svenska</span></span></a></li> </ul> </div> </div> </div> </div> </div> <div id="ye-search-widget"><button id="ye-search-button"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg>Search</button><form id="ye-search-tool" action="https://europa.eu/youreurope/search-results/index_en.htm" method="get" target="_top" autocomplete="off" novalidate><input type="hidden" name="countryCode" id="countryCode" value=""><input type="hidden" name="categories" id="categories" value="L2"><div><label for="ye-search-terms">Search terms</label><input type="text" id="ye-search-terms" value="" required="true" placeholder="Choose country"><div id="eu-countries-list"> <ul> <li><a href="#" data-country-code="AT">Austria</a></li> <li><a href="#" data-country-code="BE">Belgium</a></li> <li><a href="#" data-country-code="BG">Bulgaria</a></li> <li><a href="#" data-country-code="HR">Croatia</a></li> <li><a href="#" data-country-code="CY">Cyprus</a></li> <li><a href="#" data-country-code="CZ">Czechia</a></li> <li><a href="#" data-country-code="DK">Denmark</a></li> <li><a href="#" data-country-code="EE">Estonia</a></li> <li><a href="#" data-country-code="FI">Finland</a></li> <li><a href="#" data-country-code="FR">France</a></li> <li><a href="#" data-country-code="DE">Germany</a></li> <li><a href="#" data-country-code="EL">Greece</a></li> <li><a href="#" data-country-code="HU">Hungary</a></li> <li><a href="#" data-country-code="IE">Ireland</a></li> <li><a href="#" data-country-code="IT">Italy</a></li> <li><a href="#" data-country-code="LV">Latvia</a></li> <li><a href="#" data-country-code="LT">Lithuania</a></li> <li><a href="#" data-country-code="LU">Luxembourg</a></li> <li><a href="#" data-country-code="MT">Malta</a></li> <li><a href="#" data-country-code="NL">Netherlands</a></li> <li><a href="#" data-country-code="PL">Poland</a></li> <li><a href="#" data-country-code="PT">Portugal</a></li> <li><a href="#" data-country-code="RO">Romania</a></li> <li><a href="#" data-country-code="SK">Slovakia</a></li> <li><a href="#" data-country-code="SI">Slovenia</a></li> <li><a href="#" data-country-code="ES">Spain</a></li> <li><a href="#" data-country-code="SE">Sweden</a></li> </ul> </div> </div><button type="submit" class="standard search"><span>Search</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg></button></form> </div> </div> </section> <section id="ye-navigation-set"> <div class="container"><button id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Menu</span></button><nav id="ye-navigation"> <div> <div>Menu</div><button id="close-ye-menu" class="close-btn" title="Close menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Close menu</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_en.htm">Search</a></li> <li class="group"><a href="https://europa.eu/youreurope/citizens/index_en.htm">Life and travel<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_en.htm">Travel<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_en.htm">Documents you need for travel in Europe<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_en.htm">Travel documents for EU nationals</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_en.htm">Travel documents for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_en.htm">Travel documents for non-EU nationals</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_en.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_en.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_en.htm">Expired or lost passports</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_en.htm">Documents for minors travelling in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_en.htm">Passenger rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_en.htm">Air passenger rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_en.htm">Rail passenger rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_en.htm">Bus and coach passenger rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_en.htm">Ship passenger rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_en.htm">Transport and disability<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_en.htm">Rights for travellers with disabilities or reduced mobility</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_en.htm">EU parking card for people with disabilities</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_en.htm">Driving abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_en.htm">Hiring a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_en.htm">Driving licence and insurance</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_en.htm">Road rules and safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_en.htm">What can you take with you?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_en.htm">Alcohol, tobacco and excise duties</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_en.htm">Rules for taking cash in and out of the EU and travelling with cash in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_en.htm">Travelling with pets and other animals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_en.htm">Luggage restrictions</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_en.htm">Taking animal products, food or plants with you</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_en.htm">Using the euro</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_en.htm">Security and emergencies<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_en.htm">Airport and airline security</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_en.htm">Emergencies</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_en.htm">eCall 112-based emergency assistance from your vehicle</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_en.htm">Package travel and timeshare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_en.htm">Timeshare and other long-term holiday contracts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_en.htm">Work and retirement<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_en.htm">Working abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_en.htm">Cross-border commuters</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_en.htm">Equal treatment at work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_en.htm">Posted workers</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_en.htm">Work in the public sector abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_en.htm">Work permits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_en.htm">Employment contracts</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_en.htm">EU rules for working in road transport</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_en.htm">Liability insurance in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_en.htm">Professional qualifications<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_en.htm">What is a regulated profession</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_en.htm">Applying for permanent provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_en.htm">Applying for temporary provision of services</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_en.htm">Professional bodies and language requirements</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_en.htm">European Professional Card - EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_en.htm">EU-UK: professional qualifications</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_en.htm">Social security and benefits<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_en.htm">Social security systems in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_en.htm">Social security cover abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_en.htm">Unemployment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_en.htm">Transferring unemployment benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_en.htm">If you don't find work</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_en.htm">Family benefits</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_en.htm">Survivors' pensions and death grants</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_en.htm">Standard forms for social security rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_en.htm">Retiring abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_en.htm">Supplementary pensions abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_en.htm">State pensions abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm">Taxes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm">Income taxes abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm">Double taxation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_en.htm">Vehicles<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_en.htm">Cars<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_en.htm">Buying and leasing a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_en.htm">VAT when buying or selling a car</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_en.htm">Company cars</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_en.htm">Driving licence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_en.htm">Driving licence exchange and recognition in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_en.htm">Getting a driving licence in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_en.htm">Driving licence renewal in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_en.htm">Insurance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_en.htm">Car insurance validity in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_en.htm">Car insurance cover abroad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_en.htm">Registration<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_en.htm">Car registration documents and formalities</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm">Car registration in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm">Car taxes in another EU country</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_en.htm">Residence<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_en.htm">Residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_en.htm">Economically inactive EU citizens</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_en.htm">Jobseekers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_en.htm">Pensioners - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_en.htm">Students - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_en.htm">Workers - residence rights</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_en.htm">Residence rights for EU nationals in the UK and UK nationals in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_en.htm">Naturalisation </a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_en.htm">Family residence rights<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_en.htm">EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_en.htm">Non-EU spouses and children</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_en.htm">Civil and registered partners</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_en.htm">Parents</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_en.htm">Other relatives</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_en.htm">Jobseeker's family</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_en.htm">Documents and formalities<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_en.htm">Registering EU family members in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_en.htm">Permanent residence for EU nationals after 5 years</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_en.htm">Permanent residence for non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_en.htm">Registering presence of non-EU family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_en.htm">Registering presence after the first 3 months</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_en.htm">Reporting presence for short stays of less than 3 months </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_en.htm">Registering a birth</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_en.htm">Rules on gender change</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_en.htm">Buying a house</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_en.htm">Deregistering your residence</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_en.htm">Elections, petitions and consultations<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_en.htm">European elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_en.htm">Home country elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_en.htm">Municipal elections</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_en.htm">Petitions and consultations</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_en.htm">Education & Youth<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_en.htm">School<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_en.htm">Partnering with schools abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_en.htm">Starting school in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_en.htm">University<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_en.htm">Admission and entry to university</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_en.htm">University fees and financial help</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_en.htm">Recognition of academic diplomas</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_en.htm">Study abroad and scholarship opportunities</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_en.htm">Working while studying</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_en.htm">Traineeships<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_en.htm">Financial support for traineeships</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_en.htm">Volunteering in the EU and beyond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_en.htm">Volunteering - where to start</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_en.htm">Practical preparations for volunteers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_en.htm">Researchers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_en.htm">Grants and jobs for researchers</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_en.htm">Taxation of researchers</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_en.htm">Health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_en.htm">Unplanned healthcare<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_en.htm">Going to a doctor/hospital abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_en.htm">Unplanned healthcare: payments and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_en.htm">Health cover for temporary stays</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_en.htm">European Health Insurance Card (EHIC)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_en.htm">Planned medical treatment abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_en.htm">Organising planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_en.htm">Expenses and reimbursements: planned medical treatment abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_en.htm">Information points for cross-border healthcare</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_en.htm">Buying medicine in another EU country<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_en.htm">Presenting a prescription in another EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_en.htm">Prescriptions abroad: expenses and reimbursements</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_en.htm">Buying medicine online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_en.htm">Health coverage when living abroad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_en.htm">Your health insurance cover</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_en.htm">Moving to a residential care home</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_en.htm">Preventive healthcare</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_en.htm">Family<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_en.htm">Children<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_en.htm">Parental responsibility</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_en.htm">Adoption</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_en.htm">Child abduction</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_en.htm">Couples<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_en.htm">Marriage</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_en.htm">Civil unions and registered partnerships</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_en.htm">Unmarried couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_en.htm">Divorce and legal separation</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_en.htm">Maintenance obligations - support for family members</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_en.htm">Property regimes for international couples</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_en.htm">Getting your public documents accepted in the EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_en.htm">Death, repatriation and cross-border inheritance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_en.htm">Managing a cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_en.htm">Planning your cross-border inheritance</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_en.htm">Death and repatriation</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_en.htm">Consumers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_en.htm">Shopping<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_en.htm">Contract information</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_en.htm">Guarantees and returns</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_en.htm">Pricing and payments</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_en.htm">Shipping and delivery</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_en.htm">Your rights when shopping</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_en.htm">VAT – Value Added Tax</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_en.htm">Product safety</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_en.htm">Internet and telecoms<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_en.htm">Roaming: Using a mobile phone in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_en.htm">Accessing online content abroad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_en.htm">Fixed line telephone services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_en.htm">Using and accessing the internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_en.htm">Data protection and online privacy</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_en.htm">Financial products and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_en.htm">Bank accounts in the EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_en.htm">Consumer credits and loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_en.htm">Insurance products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_en.htm">Investment products</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_en.htm">Mortgage loans</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_en.htm">Payments, transfers and cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_en.htm">Unfair treatment<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_en.htm">Unfair commercial practices</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_en.htm">Unfair pricing</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_en.htm">Unfair contract terms</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_en.htm">Energy supply<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_en.htm">Access to and use of energy services</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_en.htm">Contracts and energy consumption</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_en.htm">Complaints and dispute resolution</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_en.htm">Consumer dispute resolution<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_en.htm">Informal dispute resolution for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_en.htm">Out-of-court procedures for consumers</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_en.htm">Formal legal action for consumers</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_en.htm">Doing business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_en.htm">Running a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_en.htm">Developing a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_en.htm">Running a business in the tourism industry</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_en.htm">EMAS registration</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_en.htm">Merging businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_en.htm">Setting up a European Company (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_en.htm">Free flow of non-personal data</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_en.htm">Investments in another EU country</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_en.htm">Digitalising a business<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_en.htm">Setting up a business website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_en.htm">Selling online using third-party platforms</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_en.htm">Setting up an online shop</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_en.htm">Securing a website</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_en.htm">Deliveries and fulfilment for online sales</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_en.htm">Customer service for online businesses</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_en.htm">Promoting a business online</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_en.htm">Intellectual property<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_en.htm">Intellectual property rights</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_en.htm">Patents</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_en.htm">Trade marks</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_en.htm">Copyright</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_en.htm">Trade secrets</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_en.htm">Design protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_en.htm">Website domains</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_en.htm">Database protection</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_en.htm">Geographical indications</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_en.htm">Licensing and selling intellectual property</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_en.htm">Infringement of intellectual property rights</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_en.htm">Startups<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm">Starting a business</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_en.htm">Erasmus for Young Entrepreneurs</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_en.htm">EU support tools for SMEs</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm">Products subject to excise duties</a></li> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm"><span>Paying excise <span class="label-end"><span>duties</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_en.htm">VAT<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm">VAT rules and rates</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_en.htm">Charging and deducting VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm">VAT exemptions</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">VAT refunds</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_en.htm">Cross-border VAT</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_en.htm">Check a VAT number (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_en.htm">VAT on digital services (MOSS scheme)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_en.htm">Business tax<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_en.htm">Company tax in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_en.htm">Taxes on parent companies and subsidiaries</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_en.htm">Selling in the EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_en.htm">Public contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_en.htm">Public tendering rules</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_en.htm">Search and bid for a public contract</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_en.htm">Request a review of a public procurement procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_en.htm">Selling goods and services<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_en.htm">Selling products in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_en.htm">Providing services abroad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_en.htm">E-commerce, distance and off-premises selling</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_en.htm">Package travel and linked travel arrangements</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_en.htm">Parcel services</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_en.htm">Competition between businesses<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_en.htm">Competition rules in the EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_en.htm">Reporting anti-competitive behaviour</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_en.htm">Human resources<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_en.htm">Employment contracts<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_en.htm">Changes to staff contracts</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_en.htm">Terms of employment</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_en.htm">Fixed-term work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_en.htm">Inform and consult staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_en.htm">Part-time work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_en.htm">Redundancies</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_en.htm">Teenage workers</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_en.htm">Temporary agency work</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_en.htm">Seasonal Workers from non-EU Countries</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_en.htm">Working hours, holiday and leave<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_en.htm">Working hours</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_en.htm">Leave and flexible working</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_en.htm">Transport sector workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_en.htm">Civil aviation staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_en.htm">Rail staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_en.htm">Employing road transport workers: driving time and rest periods</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_en.htm">Seafarers </a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_en.htm">Inland waterway staff</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_en.htm">Posted workers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_en.htm">Posting staff abroad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_en.htm">Posted drivers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_en.htm">Social security and health<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_en.htm">Paying social security contributions</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_en.htm">Health and safety at work</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_en.htm">Equal treatment and qualifications<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_en.htm">Equal treatment of staff</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_en.htm">Reasonable accommodation</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_en.htm">Recognition of qualifications</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_en.htm">Product requirements<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_en.htm">Standards<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_en.htm">Standards in Europe</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_en.htm">Product compliance<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_en.htm">Identifying product requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_en.htm">Conformity assessment</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_en.htm">Technical documentation and EU declaration of conformity</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_en.htm">Ecodesign requirements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_en.htm">Declaration of mutual recognition</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_en.htm">Labels and markings<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_en.htm">CE marking</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_en.htm">Energy label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_en.htm">WEEE label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_en.htm">Footwear Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_en.htm">Textile Label</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_en.htm">℮-mark</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_en.htm">EU Ecolabel</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_en.htm">Chemicals<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_en.htm">Registering chemicals (REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_en.htm">Classification, labelling and packaging of chemicals</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_en.htm">Recycling and waste management<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_en.htm">WEEE responsibilities</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_en.htm">Food labelling<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_en.htm">Food labelling rules</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_en.htm">Nutrition declaration</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_en.htm">Labelling of food supplements</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_en.htm">Food additives</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_en.htm">Health and nutrition claims</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_en.htm">Finance and funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_en.htm">Accounting<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_en.htm">Accounting for SMEs and micro-businesses</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_en.htm">Making and receiving payments<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_en.htm">Cross-border debt recovery</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_en.htm">Electronic and cash payments</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_en.htm">Late payment</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_en.htm">eInvoicing</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_en.htm">Getting funding<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/en">Access to EU Finance</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_en.htm">EU funding programmes</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_en.htm">Dealing with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_en.htm">Consumer contracts and guarantees<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_en.htm">Consumer guarantees</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_en.htm">Defective products</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_en.htm">Contracts with consumers</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_en.htm">Solving disputes with customers<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_en.htm">Alternative/Online dispute resolution</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_en.htm">European Small Claims procedure</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_en.htm">Data protection<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_en.htm">Data protection under GDPR</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_en.htm">Online privacy</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=en" target="_blank">Contact assistance services</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=en" target="_blank">Report an obstacle</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">EU assistance to Ukraine</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_en">Information for people fleeing the war in Ukraine</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_en#how-you-can-help">How you can help</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Information for businesses</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Click to expand" title="Click to expand">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_en.htm">Business</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_en.htm">Taxation</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_en.htm">Excise duties</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Paying excise duties</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Paying excise duties</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">On this page</div> </nav> </aside> <div class="col"> <div id="main-article"> <p> Excise duties are indirect taxes applied to the sale or use of goods such as <strong><a data-linkid="52abf868-d957-44a0-8dd9-17fb9a77244a" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#alcohol" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#alcohol" title="alcohol">alcohol</a></strong>, <strong><a data-linkid="656b8cf3-d295-4c7a-99c2-36fe77a669d3" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#tobacco" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#tobacco" title="tobacco">tobacco</a></strong> and <strong><a data-linkid="5445d8d2-b577-432f-a592-631558c3669d" data-master-href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#energy" href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_en.htm#energy" title="energy products">energy products</a></strong>. </p> <p> EU rules explain which <strong>products are subject to excise duties</strong> and how the duties must be applied to them. </p> <p> EU law also stipulates the minimum excise duty rates to be applied, although each <a class="abbr" title="In this case, the 27 EU member states" aria-label="In this case, the 27 EU member states">EU country</a> can set their tax rates higher if they choose. The tax payable is usually based on quantity such as per kilogram, hectolitre (hl) or degree alcohol. </p> <h2> When do you need to pay excise duties? </h2> <p> There is an important difference between the moment a product becomes <strong>subject to excise duty</strong> and the moment when this duty <strong>has to be paid</strong>. Most excise goods become <strong>subject to excise duty</strong> as soon as they are produced, or imported into the EU. This duty can be suspended, meaning it <strong>doesn't have to be paid</strong> until the product is released for consumption. </p> <p> If excise products are <strong>destroyed or lost</strong> due to unforeseeable reasons or natural disasters before they are released for consumption, <strong>no excise duties</strong> have to be paid. </p> <h2> Who has to pay excise duties? </h2> <p> This depends on who you're selling to. Excise duties may be paid by: </p> <ul> <li> the person or business who is the <strong>authorised warehouse-keeper</strong> of the place where excise products are produced, processed, stored, dispatched or received </li> <li> the sender, recipient, transporter or 3rd party providing a movement guarantee - who <strong>caused the goods to leave the <a class="abbr" title="In this case, the 27 EU member states" aria-label="In this case, the 27 EU member states">duty-suspension arrangement</a></strong> </li> <li> the person importing the goods, if they are imported <strong>without</strong> being put under the <strong>duty-suspension arrangement</strong> </li> </ul> <div class="example"> <h4> Sample story </h4> <h5> The producer is not always responsible for paying excise duty </h5> <p> Emily's company <strong>sells wine in Ireland</strong> which is <strong>dispatched from France</strong>. The French company produce the wine and keep it in an authorised warehouse until they ship it to Ireland under what is known as duty-suspension. This means the French company doesn't need to pay the excise duty in their country. When Emily's company receives the shipment the wine is released for consumption, and therefore the duty-suspension is lifted. Emily's company must then pay the excise duty based on the rate in Ireland. </p> </div> <h2> Check a business partner's excise number </h2> <p> An excise number is issued by the competent authority in the country where a business is established and identifies its registered traders, authorised warehouse-keepers and tax warehouses. </p> <p> If you want to find out whether an excise authorisation number is <strong>valid or not</strong>, you can use the <a data-linkid="d93e4b56-7163-46d5-81a4-5265b764931e" data-master-href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_consultation.jsp?Lang=en" href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_consultation.jsp?Lang=en" title="SEED excise authorisation">SEED excise authorisation</a> system. </p> <p> If your partner has a valid number, SEED will show you a <strong>list of products</strong> they are authorised to trade. </p> <h2> Cross-border sales - in which EU country should excise duties be paid? </h2> <p> Several factors are used to determine in which country you should pay excise duties, including when the products were produced or imported into the EU, when they were released for consumption, and if they were transported cross-border. </p> <p> Find out where excise duties should be paid. </p><a id="interactive-content-start" name="interactive-content-start"></a><h2> I am selling to </h2> <ul> <li> <a href="#business-already-paid">another business and I have already paid excise duties in an EU country</a> </li> <li> <a href="#business-not-paid-yet">another business and I haven't paid any excise duties yet</a> </li> <li> <a href="#consumer">a consumer</a> </li> </ul><a id="business-already-paid" name="business-already-paid"></a><p> In this case, you will still need to pay excise duties in the country of destination. However, you can <strong>request a refund</strong> from the authorities in the country where the excise products were first released for consumption. </p> <p> To be eligible for a refund you must provide your own authority with: </p> <ul> <li> details of the shipment (including the destination country) </li> <li> evidence that you paid duty on the goods in the destination country </li> </ul><a id="business-not-paid-yet" name="business-not-paid-yet"></a><p> It is possible to transport goods and only pay excise duties in the <strong>country of destination</strong>. In this case, the duty will be paid by the buyer in the country of destination according to that country's rates. If you use this method, you must <strong>maintain the suspension of excise duties</strong>. </p> <h2> Transportation guarantee </h2> <p> An <strong>EU-wide guarantee that covers transport risks</strong> must be provided to the authorities in the EU country the goods are dispatched from. This guarantee can be provided by the: </p> <ul> <li> seller </li> <li> warehouse-keeper </li> <li> registered consignor </li> <li> transport company </li> <li> buyer </li> </ul> <p> The EU country of dispatch can <strong>waive this requirement</strong> if the goods are only transported <strong>within its borders</strong>. </p> <p> Similarly, no guarantee is needed for movements of energy products within the EU as long as they are transported by sea or by fixed pipeline, and if there is an agreement between the EU countries concerned. </p> <h2> Using an electronic administrative document (e-AD) </h2> <p> As well as the guarantee, you must also send an <strong>electronic administrative document (e-AD)</strong> to your responsible excise authority using the <a href="https://taxation-customs.ec.europa.eu/emcs-how-it-works_en" data-linkid="c02f91da-9242-4a8d-b32e-de4f2ae8615d">Excise movement & control system <span class="label-end"><span>(EMCS)</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a>. </p> <p> The authority will then: </p> <ul> <li> check the validity of the data in the e-AD (e.g. <a data-linkid="799683d4-044f-426f-b84e-1ae17828e5b1" data-master-href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?Lang=en" href="https://ec.europa.eu/taxation_customs/dds2/seed/seed_home.jsp?Lang=en" title="Excise authorisation number">Excise authorisation number</a> of the seller and buyer) and provide you with a <strong>reference code</strong> </li> <li> <strong>forward the e-AD</strong> to its counterpart authority in the buyer's EU country (who will forward it to the buyer) </li> </ul> <p> Before transporting any products, you must print out the e-AD with its administrative reference code and pass it on to the transport company or include the reference code on a commercial shipping document, such as a CMR. </p> <p> At any time before transport begins, you can <strong>cancel the e-AD</strong>. During transport, you can also <strong>change the destination</strong> using the EMCS system. </p> <p> If the EMCS system is not available, you can still transport the goods without paying excise duty if: </p> <ul> <li> they are accompanied by a <strong>paper document</strong> containing the same data as the e-AD </li> <li> you <strong>notify the responsible authority</strong> in the country of dispatch about this. Some countries insist on the trader being given permission before being allowed to leave. </li> </ul> <h2> Confirming receipt of the goods </h2> <p> The buyer has <strong>5 working days to confirm receipt</strong> of the goods in the EMCS system, after this the responsible authority in the EU destination country: </p> <ul> <li> checks the validity of the confirmation </li> <li> registers a <strong>report of receipt</strong> and forwards this to its counterpart authority in the country of dispatch - who forwards it to you, the seller </li> </ul> <p> After you receive this report, you can ask for your <strong>guarantee to be released</strong>. </p> <p> Pay careful attention to the quantity indicated in the report of receipt — it is only for this <strong>confirmed quantity</strong> that you do not have to pay excise duty. </p> <h2> Lost or damaged goods </h2> <p> If any products were <strong>lost or damaged during transport</strong> — and this is confirmed by the authorities in the country where the loss or damage occurred or was detected — you can change the received and confirmed quantity on the documentation accordingly. </p><a id="consumer" name="consumer"></a><p> If you sell excise goods <strong>online or by distance selling</strong> to a consumer in another EU country, excise duty is paid in the country of purchase (where you ship the goods to). </p> <p> You are responsible for paying any excise duties owed. So, even if you have already paid the duties in your own country, you must also pay in the country of destination. </p> <h2> Getting duty reimbursed </h2> <p> You can <strong>request a refund</strong> from the authorities in the EU country where the excise duties were first released for consumption. To be eligible for a refund you must provide your own authority with: </p> <ul> <li> details of the shipment, (including the destination country) </li> <li> evidence that you paid duty on the goods in the destination country </li> </ul> <h3> Tax representative </h3> <p> You will usually have to appoint a tax representative in the EU country where you sell the excise goods. You should also check <a data-linkid="1ed67b5e-5910-4c53-a3f5-4675e2a59ea3" data-master-href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" title="national excise procedures">national excise procedures</a> before dispatching goods to consumers. </p> <h3> Before shipping </h3> <p> Before you ship your goods you must: </p> <ul> <li> inform the destination country's responsible authority of the delivery </li> <li> provide a guarantee that the excise duties will be paid </li> </ul> <h2> Tobacco products </h2> <p> Most EU countries don't allow you to make cross-border distance sales of tobacco products to consumers; for the countries that do allow this you must: </p> <ul> <li> use the destination country's <strong>tax stamps</strong> or other fiscal markings to show that the excise duty was paid there </li> <li> provide <strong>health warnings</strong> in the language(s) of the destination country </li> <li> register in the both the EU country of the buyer as well as your own EU country </li> </ul><a id="interactive-content-end" name="interactive-content-end"></a><h2> Territories associated with EU countries </h2> <p> The EU rules on excise duties <strong>do not apply</strong> in the following territories. </p> <div class="table-container"> <table> <tbody> <tr> <td> <strong>EU country</strong> </td> <td> <strong>Associated territory</strong> </td> </tr> <tr> <td> Denmark </td> <td> Faroe Islands, Greenland </td> </tr> <tr> <td> Finland </td> <td> The Åland Islands </td> </tr> <tr> <td> France </td> <td> French overseas territories, Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin </td> </tr> <tr> <td> Germany </td> <td> The Island of Heligoland, The territory of Büsingen </td> </tr> <tr> <td> Italy </td> <td> Livigno, Campione d'Italia, The Italian waters of Lake Lugano </td> </tr> <tr> <td> Netherlands </td> <td> Netherlands Antilles </td> </tr> <tr> <td> Spain </td> <td> Ceuta, Melilla, Canary Islands </td> </tr> </tbody> </table> </div> <p> In some cases, excise duties paid are <strong>based on those from another country</strong>. </p> <ul> <li> <strong>Monaco</strong> businesses must pay <strong>French</strong> excise rates. </li> <li> <strong>United Kingdom</strong> Sovereign Base Areas of <strong>Akrotiri </strong>and <strong>Dhekelia</strong> must pay <strong>Cypriot</strong> excise rates. </li> <li> The <strong>Isle of Man</strong> must pay <strong>UK</strong> excise rates. </li> </ul> </div> <div class="article-related eu-legislation"> <h2>EU legislation</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02008L0118-20140101" data-linkid="acf54262-b73c-4fa5-8a26-c380afa8ddee" title="EU Directive on the general arrangements for excise duty">EU Directive on the general arrangements for excise <span class="label-end"><span>duty</span><svg focusable="false" aria-label="Open as an external link"> <title>Open as an external link</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Need support from assistance services?</h2> <p>Get in touch with specialised assistance services</p><button id="advice-button" class="standard arrow toggle">Get help and advice<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=en&origin=yeb_Taxation">Get advice on EU rules that apply to your business / solve problems with a public authority</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Do you have questions on operating a business cross-border, for example exporting or expanding to another EU country? If so, the <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="Enterprise Europe Network">Enterprise Europe Network</a></strong> can give you free advice.</p> </div> <div data-service-name="ASF"> <p>You can also use the <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=en" title="assistance service finder">assistance service finder</a></strong> to find the right help for you.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Last checked: 10/10/2024</span></div> </div> </div> <div id="share-page"> <div>Share this page</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm" title="Share on Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm" title="Share on linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Paying%20excise%20duties&url=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm" title="Share on X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Paying%20excise%20duties&body=https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm;" id="sh-email" title="Share by e-mail" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Feedback on quality<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_en.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/excise-duties-eu/paying-excise-duties/"><p class="success">Thank you for your feedback. If you are willing to give us more details, please fill in this <a href="https://foq.youreurope.europa.eu/info-service-ft/survey-long?lang=en" target="_blank">survey</a>. It will only take you a couple of minutes.</p> <p class="error">Due to technical problems, your feedback could not been sent. Please try again later.</p> <div> <fieldset> <legend class="required">Found what you were looking for?<span> *</span></legend> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-yes" value="Yes" required="true"><label for="found-yes">Yes</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-no" value="No" required="true"><label for="found-no">No</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-partly" value="Partly" required="true"><label for="found-partly">Partly</label></div> </fieldset> <fieldset> <legend class="required">Rate this page<span> *</span><span class="rating-info">1 = very poor, 5 = excellent</span></legend> <div class="form-rating-container"><input type="radio" name="rating" id="rating-5" value="5" required="true"><label for="rating-5" title="Excellent" aria-label="Excellent"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-4" value="4" required="true"><label for="rating-4" title="Good" aria-label="Good"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-3" value="3" required="true"><label for="rating-3" title="Satisfactory" aria-label="Satisfactory"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-2" value="2" required="true"><label for="rating-2" title="Poor" aria-label="Poor"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-1" value="1" required="true"><label for="rating-1" title="Very poor" aria-label="Very poor"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label></div> </fieldset><label for="name" class="required important">Name<span> *</span></label><input type="text" id="name" name="name" tabindex="-1"><label for="looking-topic" class="required">What were you looking for?<span> *</span></label><input type="text" id="looking-topic" name="looking-topic" maxlength="100" required="true"><label for="suggestions">Help us improve</label><textarea id="suggestions" cols="60" rows="8" maxlength="800" required="true"></textarea><p id="suggestions-chars"><span>800</span> characters remaining</p> <div class="warning"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Warning</h4> <p>Your feedback will help us to identify recurrent problems and try to resolve them, but you will not get a personal reply. Please do not submit any personal data via this form.</p> </div> </div><button type="submit" disabled="true" class="standard">Send</button><p class="mandatory-info"><span>* </span>Mandatory field</p> </div> </form> </div> </section> <div id="ye-harmonised-footer" class="container"> <div class="ye_item"> <div class="ye_heading" id="ye-footer-site-link"><a href="https://europa.eu/youreurope/index_en.htm" lang="en">Your Europe</a></div> <div>This site is managed by the Directorate General for Internal Market, Industry, Entrepreneurship and SMEs and is an official website of the European Union</div> </div> <ul aria-labelledby="ye-footer-site-link"> <li class="ye_item" id="ye-follow-links"> <div class="ye_heading" id="ye-follow-links_title">Follow us on</div> <ul aria-labelledby="ye-follow-links_title"> <li><a href="https://www.facebook.com/YourEurope" target="_blank" title="Follow Your Europe on Facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.instagram.com/youreurope/" target="_blank" title="Follow Your Europe on Instagram"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#instagram"></use></svg><span>Instagram</span></a></li> <li><a href="https://www.linkedin.com/showcase/your-europe-business-showcase/" target="_blank" title="Follow Your Europe on LinkedIn"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>LinkedIn</span></a></li> <li><a href="https://x.com/YourEurope" target="_blank" title="Follow Your Europe on X"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="https://youtube.com/playlist?list=PLmwl0nkG0dPEiXfn6SnoJF0adU3Ccn4QD" target="_blank" title="Follow Your Europe on YouTube"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#youtube"></use></svg><span>YouTube</span></a></li> </ul> </li> <li class="ye_item" id="ye-tools-links"> <div id="ye-tools-links_title" class="ye_heading">About this site</div> <ul aria-labelledby="ye-tools-links_title"> <li><a href="https://europa.eu/youreurope/about/index_en.htm">What is Your Europe?</a></li> <li><a href="https://europa.eu/youreurope/contact/index_en.htm">Contact</a></li> <li style="display:none;"><button class="link" type="button" value="print">Print version</button></li> <li style="display:none;"><button class="link" type="button" value="feedback">Report a problem</button></li> </ul> </li> </ul> </div> <div id="eu-corporate-footer" class="container"> <div class="ye_item"> <div id="ye-footer-eclogo"><img class="eu-full-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-en-full.svg" alt="European Union flag" title="European Union"><img class="eu-short-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-en-short.svg" alt="European Union flag" title="European Union"></div> <div>Discover more on <a aria-label="Home - European Union" href="https://european-union.europa.eu/index_en" title="European Union" data-linkid="1a68d0ce-9d3b-45aa-bd71-f969f0d32bba">europa.eu</a></div> </div> <ul aria-labelledby="ye-ecfooter-logo"> <li class="ye_item" id="ye-ecfooter-contact-links"> <div class="ye_heading" id="ye-ecfooter-contact-links_title">Contact the EU</div> <ul aria-labelledby="ye-ecfooter-contact-links_title"> <li><a href="tel:0080067891011">Call us 00 800 6 7 8 9 10 11</a></li> <li><a href="https://european-union.europa.eu/contact-eu/call-us_en" target="_blank">Use other telephone options</a></li> <li><a href="https://european-union.europa.eu/contact-eu/write-us_en" target="_blank">Write to us via our contact form</a></li> <li><a href="https://european-union.europa.eu/contact-eu/meet-us_en" target="_blank">Meet us at one of the EU centres</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-socialmedia_links">Social media</div> <ul aria-labelledby="ye-ecfooter-socialmedia_links"> <li><a href="https://european-union.europa.eu/contact-eu/social-media-channels_en" target="_blank">Search for EU social media channels</a></li> </ul> </li> <li class="ye_item" id="ye-ecfooter-external-links"> <div class="ye_heading" id="ye-ecfooter-legalnotice-links_title">Legal</div> <ul aria-labelledby="ye-ecfooter-legalnotice-links_title"> <li><a href="https://european-union.europa.eu/languages-our-websites_en" target="_blank">Languages on our websites</a></li> <li><a href="https://european-union.europa.eu/privacy-policy_en" target="_blank">Privacy policy</a></li> <li><a href="https://european-union.europa.eu/legal-notice_en" target="_blank">Legal notice</a></li> <li><a href="https://european-union.europa.eu/cookies_en" target="_blank">Cookies</a></li> <li><a href="https://european-union.europa.eu/web-accessibility-policy_en" target="_blank">Web accessibility</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-institutions-links_title">EU institutions</div> <ul aria-labelledby="ye-ecfooter-institutions-links_title"> <li><a href="https://european-union.europa.eu/institutions-law-budget/institutions-and-bodies/search-all-eu-institutions-and-bodies_en" target="_blank">Search all EU institutions and bodies</a></li> </ul> </li> </ul> </div> </footer><script defer src="//europa.eu/webtools/load.js?globan=1010" type="text/javascript"></script><script type="application/json"> { "utility": "piwik", "siteID":47, "sitePath": ["europa.eu\/youreurope"], "instance": "europa.eu", "siteSection": "business", "is404": false } </script><script type="application/json"> { "utility" : "cck" } </script><script src="https://europa.eu/youreurope/business/scripts/jquery-3.1.1.min.js"></script><script src="/youreurope/business/scripts/europa-ye-V2.js"></script><script src="/youreurope/business/scripts/europa-ye-ic-V2.js"></script><script> var ye_labels = { available_language:"Available in the following language", available_languages:"Available in the following languages", searching:"Searching...", sending:"Sending...", close:"Close", open:"Open", loading:"Loading..." }; var lg_labels = { bg:"Bulgarian", cs:"Czech", da:"Danish", de:"German", el:"Greek", en:"English", es:"Spanish", et:"Estonian", fi:"Finnish", fr:"French", ga:"Irish", hr:"Croatian", hu:"Hungarian", it:"Italian", lt:"Lithuanian", lv:"Latvian", mt:"Maltese", nl:"Dutch", pl:"Polish", pt:"Portuguese", ro:"Romanian", sk:"Slovak", sl:"Slovenian", sv:"Swedish" }; var lg_labels_index = [ "bg", "hr", "cs", "da", "nl", "en", "et", "fi", "fr", "de", "el", "hu", "ga", "it", "lv", "lt", "mt", "pl", "pt", "ro", "sk", "sl", "es", "sv" ]; var ic_labels = { start:"Start", next:"Next", back:"Back", restart:"Restart" }; </script></body> </html>

CINXE.COM

Paying excise duties: who pays & when? - Your Europe