Here’s the warning: this much pálinka can be distilled each year without excise duty

By: Trademagazin Date: 2025. 08. 18. 11:10

🎧 Hallgasd a cikket: Nyelv: Sebesség: 1.05×

A maximum of 86 liters of distillate can be produced annually as a private distiller without excise duty, and if there are several private distillers living in a household, the annual discounted amount is added up per person – the National Tax and Customs Administration (NAV) indicated in a statement sent to MTI. They wrote that as a private distiller, anyone who is over 18 years old and grows fruit can produce distillate from their own fruit.

According to excise regulations, in a given year, per household, distillate can be produced or have it produced either as a hired distiller or as a private distiller only, so it is not possible to brew in a distillery and brew at home in the same year – they added. Distillate can be produced with a distillation device with a capacity of up to 100 liters, owned by the owner or co-owner, which must be reported to the local government of the place of residence upon acquisition, but any changes to the reported data must also be reported within 15 days.

An excise-type permit is not required to own a distillation device, but the document proving the acquisition of ownership must be kept and presented during an inspection. The various processes of distilling must also be reported to the Tax Authority; declarations can be submitted on paper or electronically and submitted using the Online Form Filling Application (ONYA).

According to the announcement, distilling can also be produced at home, this must be reported on form NAV_J37, as must the intention to produce distillate on form NAV_J49, to the tax authority competent for the place of residence. Based on this, the Tax Authority sends a certificate of origin for privately produced distillate to certify the legal origin of the produced distillate, they added. They emphasized that privately produced distillate can only be consumed by the private distiller, his family members and guests, and its sale is permitted exclusively to tax warehouses.