at.bev-cuvee.org · AS OF 2026-11-10
Austria
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Licensed. Trade registration applies to commercial activity. Customs authorisation applies to specified alcohol and beer activities, including duty-suspended handling and movements.
Sources
Who can trade
Customs identification: An Economic Operators Registration and Identification (EORI) number is required for business customs operations.
Import, wholesale and distribution: Commercial activity requires registration with the competent trade authority. Commercial manufacture, storage, processing and duty-suspended movement of alcohol require authorisation from Austrian Customs. Beer and intermediate products have their own excise procedures. Wine remains subject to movement formalities even where no excise is charged.
Business-to-business (B2B) online sale: Alcohol-specific permission and conditions for wholesale electronic sales: Not yet sourced.
Additional food-business registration and municipal premises requirements: Not yet sourced.
Sources
- https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-operations/economic-operators-registration-and-identification-number-eori_en?prefLang=it
- https://www.usp.gv.at/services/suchen-und-finden/lexikon/gewerbeanmeldung.html
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/alkoholsteuer.html
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/biersteuer.html
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/schaumwein.html
Customs and duty
Tariff headings: Beer made from malt: 2203. Wine of fresh grapes, including fortified wine and certain grape must: 2204. Other fermented beverages, including cider, and qualifying mixtures: 2206. Spirits, liqueurs and other spirituous beverages: 2208.
Import duty: The European Union common customs tariff applies to third-country imports. Detailed classification, origin, preferences, quotas and other tariff measures determine the duty. The Integrated Tariff of the European Union (TARIC) supplies the applicable measures; a four-digit heading alone does not establish the payable duty.
Excise: Beer and spirits are taxable. Still and sparkling wine carry no special excise charge, but movement procedures still apply. Intermediate products are taxed by product volume. The detailed beer and spirits calculation bases, and cider treatment: Not yet sourced.
Territorial treatment: European Union customs and excise rules apply in Austria.
Sources
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
- https://taxation-customs.ec.europa.eu/customs/common-customs-tariff-cct/calculation-customs-duties_en
- https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
- https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/how-does-vat-work/territorial-scope_en
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/alkoholsteuer.html
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/biersteuer.html
- https://www.bmf.gv.at/themen/steuern/steuern-von-a-bis-z/schaumwein.html
Labelling
Required language(s): National language requirement: Not yet sourced.
Mandatory warnings: Ingredient-dependent statements apply, including relevant sweetener and aspartame warnings. A general national alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: Beverages above 1.2% alcohol by volume declare their actual alcoholic strength; wine follows its sector-specific rules.
Allergens: Relevant allergens require declaration. Without an ingredient list, the declaration uses “contains” followed by the allergen. Sulphur dioxide and sulphites above 10 milligrams per kilogram or litre, expressed as total sulphur dioxide, require declaration.
Origin: Wine requires provenance. Other beverages require origin where omission misleads; an origin claim can trigger primary-ingredient origin requirements.
Wine particulars: Ingredient and nutrition declarations apply, with transitional treatment for wine produced before 8 December 2023. Electronic disclosure is conditional; allergens and energy remain on the physical label.
Sources
Age and sale limits
Legal purchase age: Youth-protection law is provincial. The aligned rules generally prohibit alcohol purchase below 16 and drinks containing distilled alcohol below 18. The applicable provincial definition and conditions govern the transaction.
Sale-hour and channel limits affecting wholesale and online fulfilment: Not yet sourced.
Sources
Protected names
Protection framework: The European Commission maintains the legal registration database for protected food, wine and spirit names, alongside a register of protected traditional wine terms. Registration status and product specifications determine the applicable protection.
Verified examples: Rioja and Champagne are protected designations of origin for wine. These examples are not an exhaustive list.
Additional named spirit, beer and cider protections: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Austria.
Sources
Not yet sourced
Wholesale online-sale permission; food-business registration; municipal premises requirements; detailed beer and spirits excise bases; cider excise; national label language; trade-hour and channel limits: Not yet sourced.
General national alcohol-health or pregnancy warning; additional named spirit, beer and cider protections: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code at)