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Microbreweries - establishment and relief

  1. Overview
  2. What is a microbrewery?
  3. How do you set up a microbrewery?
  4. How do breweries qualify for the relief?
  5. How do you claim the relief?
  6. Movement of qualifying beer

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 Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers.

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

Implementing Regulation (EU) 2021/2266 (amended by Implementing Regulation (EU) 2023/157 and Implementing Regulation (EU) 2024/355) sets out rules for the certification of independent small producers of alcoholic beverages.

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 electronic simplified accompanying document (e-SAD) for duty paid movements.

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

  • The status of the independent small producers shall be declared in the administrative document, 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 administrative document. 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.
  • and
  • The VAT number shall be indicated only when the independent small brewery does not have a SEED number.

Published: 13 November 2024 Print this page

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