On the payment of excise taxes on non-alcoholic energy drinks

The tax inspection for the Orsha district reports that from 01.01.2026, non-alcoholic energy drinks are recognized as excise goods (subparagraph 1.18 of paragraph 1 of Article 150 of the Tax Code of the Republic of Belarus, hereinafter referred to as the Code). The Code establishes that non-alcoholic energy drinks are recognized as drinks classified under codes 2202 10 000 0, 2202 99 1800 of the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union, which contain at least one (1) of the stimulating substances (components), excluding tea, coffee, and drinks based on them.

When applying excise tax rates to excise goods produced in the territory of the Republic of Belarus or imported, it is necessary to be guided by the name of the goods and its code in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter - CN FEA EAEU).

Thus, when classifying non-alcoholic energy drinks as excise goods, it is necessary to simultaneously consider such main criteria as: the name of the goods;

its functional purpose; its CN FEA EAEU code; the presence of stimulating substances (components) in the drink that have a stimulating effect (caffeine, caffeine-containing plants

(plant extracts), guarana, mate; medicinal plants (ginseng, leuzea, rhodiola rosea, schisandra, eleutherococcus) and their extracts).

The tax base for excise taxes is determined for each tax period. The tax period for the purposes of calculating excise taxes is recognized as the calendar

month (Article 158 of the Code). The tax rate for non-alcoholic energy drinks is set at 0.50 rubles per 1 liter of finished product (paragraph 9 Appendix 1 to the Code). The amount of excise taxes is calculated as the product of the tax base and the excise tax rate.

The excise tax declaration (calculation) must be submitted to the tax authorities monthly no later than the 20th day of the month following the expired tax period. The payment of excise taxes is made no later than the 22nd day of the month following the expired tax period.

Sector of informational and explanatory

work of the Ministry of Taxes and Levies inspection for the Orsha district