With quantitative restrictions, brandy fermentation will become tax-free again this year, and its management will not change, the National Tax and Customs Administration (NAV) told MTI Thursday.
A private brewery can produce a maximum of 86 liters of distillate, with its own brewer from brandy with a maximum capacity of 100 liters, from its own fruit. You are only permitted to sell to a tax warehouse.
The exemption ticket exempts distillate tax, but must indicate special cooking on a form so that NAV can send a certificate of origin for a special distillation product for cooking to the applicant.
Anyone who has now started cooking at home or whose details have changed must report to the tax authorities in the municipality where they live.
Pálinka produced by brewing wages are tax-free up to 50 liters per year. In addition, for the quantity sold to non-taxable warehouses, the tax is 333,385 Ft / hectoliters. And they wrote that 50 liters equals 43 hectoliters of alcohol. Excise matters must be dealt with electronically. The only exceptions to this are the obligation to provide notification and proof of origin in the case of a private brewer, and to save the data and make it available in the tax warehouse record in the event of a tax warehouse working exclusively in cook-wages – communications it reads.
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