NAV issues regulations for private fruit brandy distilling

The National Tax and Customs Administration (NAV) has issued guidelines regarding the legal requirements for private fruit brandy distilling. To qualify for excise tax exemption, individuals must be at least 18 years old and use fruit they have grown themselves.

Key regulations include a limit of 86 liters of tax-free brandy per household per year. This limit applies to the entire household, meaning multiple distillers in one home cannot combine their allowances. Additionally, the distilling equipment used must have a maximum capacity of 100 liters and be owned by the distiller or held in joint ownership.

Distillers are required to register their equipment with their local municipality and must report their intention to distill to the NAV via paper forms or the Online Form Filling Application (ONYA). The produced brandy is intended solely for consumption by the distiller's family and guests and may not be sold. Households must choose between being a private distiller or a contract distiller for the year; both activities cannot be performed simultaneously.