Microbreweries - establishment and relief

Movement of qualifying beer

You must follow certain procedures when you are moving qualifying beer within Ireland and outside Ireland. You can move beer under duty suspension (between tax warehouses) or where the duty has been paid.

You can find information on the correct procedures for the various types of movement in PN 1888.

From 1 January 2022, new methods for certifying independent small alcohol producers apply to all consignments of qualifying alcohol products moving between Member States.

Commission Implementing Regulation (EU) 2021/2266 lays down rules for the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes.

Where independent small Irish breweries consign beer to other Member States to avail of reduced rates in those Member States:

  • they must comply with the criteria set in that destination Member State
  • they must declare their status as an independent small brewery and their annual production
  • and
  • these declarations must be made in the administrative documents accompanying the consignments:
    • the electronic administrative document (e-AD) for duty suspended movements
    • or
    • the simplified accompanying document (SAD) for duty paid movements.

The Irish brewery warehousekeeper or consignor must make the following declarations in the administrative documents:

Duty suspended consignments

For duty suspended consignments, the status of the independent small producers shall be declared in the e-AD, in the following terms:

"It is hereby certified that the product described has been produced by an independent small brewery."

The annual production of beer produced by the brewery in the previous calendar year shall be declared in the e-AD. The quantity shall be indicated in hectolitres.

When the consignor is not the self-certified independent small brewery, the SEED number or Value-Added Tax (VAT) number of the brewery shall also be declared.

The VAT number shall be indicated only when the independent small brewery does not have a SEED number.

Duty paid consignments

For the movement of duty paid goods, the following information shall be declared in the simplified accompanying document (SAD):

  • the status of the independent small brewery in the following terms:

"It is hereby certified that the product described has been produced by an independent small brewery"

  • the annual production of beer produced by the brewery in the previous calendar year, in hectolitres
  • the SEED or VAT number of the self-certified independent small brewery, when the consignor of alcoholic beverages is not the producer. The VAT number shall be indicated only when the independent small brewery does not have a SEED number.
  • the commercial description of the alcoholic beverages produced by the independent small producer. This is required only where the consignment includes different alcoholic beverages and it is intended to apply reduced excise duty only to the beer.