Registration for excise tax in connection with production, import and/or wholesale of alcoholic beverages

You need to provide a police certificate (certificate of good conduct), in addition to relevant information about the business: approved premises, budget and turnover and so on, according to the Excise duty regulations chapter 5, and the Tax Administration Act § 10-5.

Act relating to the sale of alcoholic beverages etc. (Alcohol Act), § 1-4C. Obligation to register - wholesale of alcoholic beverages

Act relating to excise duties (Excise Duty Act)

Act relating to tax administration (Tax Administration Act), § 8-4. Tax return for excise tax

Regulations relating to excise duties (Excise Duty Regulations)

Regulations to the Tax Administration Act (Tax Administration Regulations), § 8-4. Tax return for excise duties

Regulations relating to the wholesaling and production of alcoholic beverages (Wholesale Regulations)

The application must include the following information:

• production and warehouse premises (drawings) and the location of the premises
• the types of goods that are to be produced or stored
• when production or storage will start
• stock
• budgeted and current turnover
• magnitude of imports and receipt of goods subject to excise tax
• accounting routines and stock-keeping
• who will be responsible for ongoing payments of the tax
• any customs credit number
• organisation number
• street and postal address
• any licence, concession or statements concerning conduct.

Enterprises that produce alcoholic beverages must present a licence issued by the Norwegian Directorate of Health before the enterprise can be registered.

Any person owning a significant part of an enterprise involved in the production or import of alcoholic beverages must have a record of good conduct in relation to the laws that are relevant to the running of the enterprise.

When applying for a production license to produce alcoholic beverages, the following application fees apply:

• For alcoholic drinks that are not spirits: NOK 12,000.
• For spirits: NOK 15,000.
• For all alcoholic drinks: NOK 15,000.

If you wish to extend a previously granted license for alcoholic drinks that are not spirits to include all alcoholic drinks, you must pay an application fee of NOK 3,600. Similarly, for an extension of a previously granted license for spirits to include all alcoholic drinks, the application fee is NOK 1,000.
Remember that the application fee must be paid when submitting the application to the licensing authority. The application must be accompanied by satisfactory documentation of the fee payment.

Licence fee:

The licensing fee is determined based on the volume of alcoholic beverages produced. The fee varies according to the alcohol content and type. The minimum licensing fee is NOK 5,000 per year. If a licence is granted after July 1st, half of the minimum fee is payable. Ongoing fees are settled against the minimum fee at the end of the calendar year. Alternatively, the licence holder may pay the fee in advance to the Norwegian Directorate of Health for one year at a time, based on the expected volume of alcoholic beverages produced.

Case processing deadlines:

Normally, the processing time at the Directorate of Health is 3-6 months upon receipt of your application. The processing time may vary depending on how complete the application is upon receipt, and how quickly the Directorate receives responses from the relevant consultative authorities.

Obligations before the licence is put to use:

Before the licence is put into use, the licence holder must:

• notify the Norwegian Directorate of Health that the licence is being put into use
• apply to the Tax Administration for the right to wholesale distribution

Right of appeal:

You have the right to appeal decisions according to the rules in the Public Administration Act, chapter VI.