EXCISE – National key legislation

  • Act LXVIII of 2016 on Excise Tax;
  • Decree No. 45/2016 (29 November) NGM on the Implementation of Certain Regulations of Act LXVIII of 2016 on Excise Tax;
  • Act CXVII of 2010 on the Promotion of the Use of Renewable Energy for Transport and the Greenhouse Effect Reduction of Energy Used for Transport Purposes;
  • Act XXIII of 2013 on the Safety Stockpiling of Imported Oil and Oil Products;
  • Act LXXIII of 2008 on Pálinka, Sparkling Brandy and the Pálinka National Council;
  • Act CXXXIV of 2012 on the Reduction of Smoking among Young People and on the Retail of Tobacco Products;
  • Act CLXIII of 2020 on Viticulture and the Wine Industry;
  • Act LXVIII of 2008 on the VAT and Excise Tax Exemption of Products Imported by Travellers in Personal Luggage.
  • Government Decree No. 821/2021. (28 December) on the sustainability requirements and certification of biofuels, liquid bio-energy carriers and fuels produced from biomass;
  • Government Decree No. 557/2013 (31 September) on the Production, Storage and Trade of Dried Tobacco and Fermented Tobacco;
  • Government Decree No. 435/2021 (16 July) on the Official Procedures of the Authority in the Grape-Wine Sector and the Liabilities to Supply Data.

EXCISE – Relevant sectoral legislation

  • 99/2004. (VI. 3.) FVM regulation on the production of wines;
  • 70/2012. (VII. 16.) VM regulation - on the extract and distillation of by –products created during vineyard processing and wine making;
  • 17/2017. (V. 26.) NFM regulation on the quality requirements of motor propellants;
  • 11/2010. (III. 31.) Decree on the implementation of certain privileges, discounts and exemptions affecting VAT and excise tax;
  • 39/2013. (II. 14.) Gov. regulation on the production, placing on the market and control of tobacco products, combined warnings and detailed rules for the application of health protection fines;
  • 72/2018. (IV. 16.) Gov. regulation on the traceability and safety of tobacco products;
  • 26/2021. (VII. 29.) AM regulation on detailed rules for the production of grapes and wine.

National Tax and Customs Administration (NTCA)

  • Act No. CXXII of 2010 on the National Tax and Customs Administration (hereinafter referred to a NTCA);
  • Government Decree No. 485/2015 (29 December) on the Competence and Jurisdiction of the bodies of NTCA.