{"id":18776,"date":"2026-04-03T08:04:06","date_gmt":"2026-04-03T08:04:06","guid":{"rendered":"https:\/\/www.directfromitaly.it\/split-payment-and-excise-duties-clarifying-with-the-customs-and-monopolies-agency\/"},"modified":"2026-04-22T12:58:28","modified_gmt":"2026-04-22T12:58:28","slug":"split-payment-and-excise-duties-clarifying-with-the-customs-and-monopolies-agency","status":"publish","type":"post","link":"https:\/\/www.directfromitaly.it\/en\/split-payment-and-excise-duties-clarifying-with-the-customs-and-monopolies-agency\/","title":{"rendered":"Split Payment and Excise Duties: Clarifying with the Customs and Monopolies Agency"},"content":{"rendered":"\t\t
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Selling wine abroad directly to private individuals (B2C) is every winery’s dream, but it often turns into a labyrinth of acronyms and compliance requirements. One of the most frequent doubts we hear concerns the <\/span>Split Payment<\/a>.<\/span><\/b><\/p>\n

Can it be done? Is it legal? To clarify, we have taken advantage of the expertise of the <\/span>Eng. Andrea Zucchetta<\/b> (Customs and Monopolies Agency) during the recent training course “Direct wine sales to private individuals in the EU: opportunities and rules” organized by us at <\/span>Direct From Italy<\/a> <\/b>together with<\/span> Assoenologi<\/b>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\u201cIt cannot be done\u201d<\/h2>\t\t\t\t<\/div>\n\t\t
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Many believe that if a private individual comes to the winery, buys the wine, and then organizes the shipping themselves within the European Union, the problem is solved. \u201cIt cannot be done,\u201d says Eng. Zucchetta. Responsibility for the movement of alcoholic products follows strict rules that do not allow for these shortcuts. <\/p>

It is mandatory to pay excise duties, as well as to complete every customs document, for every sale involving shipping to private individuals residing in other European Union member states<\/a>. Unfortunately, at present, there is no centralized system <\/b>for the payment of excise duties, unlike the one that exists for intra-community VAT under the OSS (One-Stop-Shop) regime. <\/p>

Eng. Zucchetta was very direct: split payment for excise duties is currently not possible<\/b>.<\/p>

What does this mean in practice? The sender (the seller or the winery) is not allowed to bypass the payment of excise duties in the destination country as if it were a simple, automatic technical operation. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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EU Directive 262\/2020: A Door Ajar for Split Payment\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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There is a regulation, EU Directive 262\/2020, which speaks of “simplifications” for distance deliveries. It would seem to be the solution, but there is a major “but.” <\/span><\/p>

These simplifications <\/span>are not automatic<\/b>. The directive provides that individual Member States enter into bilateral agreements with each other regarding excise duties.<\/span><\/p>

“The only possibility at current state \u2014 explains Zucchetta \u2014 is for the competent ministries, together with the Ministry of Foreign Affairs, to identify the countries involved and activate a simplification agreement.”<\/span><\/p>

Without these intergovernmental agreements, split payment is not a viable path.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Why is this information vital?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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We know that the temptation to simplify things “your own way” to avoid losing a sale is strong. However, moving outside the regulatory framework exposes the winery to heavy penalties and the seizure of goods<\/a>.<\/span><\/p>\n

Eng. Zucchetta’s intervention reminds us that compliance is not a matter of opinion, but a process that requires the correct tools.  <\/span><\/p>\n

And that is not enough: it is essential to consult with expert customs professionals who know how to answer your questions. And <\/span>be careful not to confuse the different professional spheres because, on the other hand, an accountant is a tax consultant<\/b>.<\/span><\/p>\n

The advice is <\/span>not to try to force systems like split payment where they are not provided for.. Rely on certified workflows that manage excise duties both where they originate and where they must be paid, in full compliance with current regulations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tWatch the full training course<\/span><\/span><\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Selling wine abroad directly to private individuals (B2C) is every winery’s dream, but it often turns into a labyrinth of acronyms and compliance requirements. One of the most frequent doubts we hear concerns the Split Payment. Can it be done? Is it legal? To clarify, we have taken advantage of the expertise of the Eng. […]<\/p>\n","protected":false},"author":3,"featured_media":18775,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[305,208],"tags":[202,205,338,206,339,201,251,199],"class_list":["post-18776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-taxes","category-our-projects-2","tag-d2c","tag-e-commerce","tag-excise-duties","tag-foreign-wine-sales","tag-split-payment","tag-wine","tag-wine-3","tag-wineries"],"yoast_head":"\nSplit Payment and Excise Duties with the Customs and Monopolies Agency - Direct From Italy<\/title>\n<meta name=\"description\" content=\"Let's clarify Split Payment in direct wine sales to private customers in the EU with the Customs and Monopolies Agency\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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