From 1 January 2024, a new excise duty system on vaping products will come into force in Belgium. Starting from that date, all e-liquids released for consumption must have a “fiscal mark” and pay the excise duty.
The amount of the excise duty has not yet been set, but it has already been decided that it will be per ml.
There are no changes to the application of VAT.

TRANSITION PERIOD

A transition period until 31 March 2024 is foreseen for all e-liquids that were already on the retail market before 1 January 2024. Starting from 1 April 2024 all e-liquids on the Belgian market will have to be equipped with a tax stamp.

GENERAL INFORMATION

The excise tax will apply to any liquid with or without nicotine as well as any substance intended to be used in an e-cigarette or that can be used to refill an e-cigarette. This includes PG, VG and flavors (concentrated or diluted) if sold in the context of vaping products.
Excise duties are due when a product sold from a tax warehouse is released for consumption.
Each company based in Belgium, will have to apply for a license as an “authorized tax warehouse” from the competent territorial authorities by completing the appropriate forms and paying a deposit; the company will then be responsible for the liquids transformed and stored in his warehouse and will have to keep precise accounts of movements to prepare periodic reports to be sent to the competent authorities.
Only after obtaining the tax warehouse license the company is authorized to request the mandatory tax stamps for the sale of products and their reporting.

The collection of excise duties follows the presentation of a declaration through the GestTab application (the use of the application, necessary to manage the entire process of requesting stamps and periodic reporting, is subordinate to the an access request via email to the competent authority: gesttab.support@minfin.fed.be). The same email can be used to request access to the PLDA (FINDA) account, necessary to monitor payment deadlines.

The reports must be submitted on a weekly basis, by Thursday of the week following release for consumption. Late submission of documentation as well as late payment of fees will result in late fees/interest being charged.

This article will be updated as new details are introduced.