Microbreweries The Czech Republic is widely known as the “beer capital of the world.” The average Czech consumed 128 litres of beer in 2023 which is the highest per capita beer consumption in the world. Czech Republic is the birthplace of pilsner which further reinforces the beer tradition. It is not a big surprise that on top of a high amount of regular breweries, there is also a significant number of microbreweries which usually include a bar or a restaurant serving their own products. All the beer breweries are even often visited by both locals and tourists. Opening a microbrewery with a restaurant or a bar will require compliance not only with the above-mentioned restaurant regulations, but also with the beer production regulations, including health and grocery legislation. Probably the most important legal instrument for the beer production is the ordinance no. 248/2018 which defines beer and specifies how it is produced42. It also specifies various beer types and quality requirements for each of them43. As for the excise tax, the beer producers were not as successful as the wine producers in their lobbying attempts. The beer produced by microbreweries is subject to excise tax, although the rate for small-scale production is lower than that for larger breweries44. Either way, even microbreweries are still required to operate a tax warehouse. Simply put, a tax warehouse is a facility where alcoholic beverages are produced or stored. As long as the alcoholic beverages remain inside the tax warehouse, they are exempt from the excise tax45. However, once they leave it, the excise tax must be paid. To operate a tax warehouse, a licence granted by the Czech Customs Office is required46. Supervising authorities Food Inspection Authority The Food Inspection Authority can carry out food-quality inspections in restaurants47. The authority is, for example, allowed to close business premises, prohibit the production of certain products or order the destruction of dangerous groceries48. 42 Sec. 16 Ordinance No. 2018/248, Beverages, Vinegar and Yeast Requirements Ordinance. 43 Appendix No. 8 Ordinance No. 2018/248, Beverages, Vinegar and Yeast Requirements Ordinance. 44 Sec. 82 and 85 Act No. 353/2003, Excise Taxes Act. 45 Sec. 19 Act No. 353/2003, Excise Taxes Act. 46 Sec. 19a and 19c Act No. 353/2003, Excise Taxes Act. 47 Sec. 3 par. 1 Act No. 146/2002, Food Inspection Authority Act. 48 Sec. 5 par. 1 subpar. a) and subpar. b) Act No. 146/2002, Food Inspection Authority Act. 651 LEGAL MINIMUM REQUIREMENTS FOR OPERATING A RESTAURANT IN THE CZECH REPUBLIC
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