Record keeping for concessional spirits

Records for concessional spirits

There are different record-keeping requirements for concessional spirits depending on whether you sell or use concessional spirits.

If you hold an excise licence, you need to also:

• keep the records required by your licence
• keep the records for the period advised on your licence (generally 5 years)
• make these records (and copies) available to us if we ask to see them.

If you cease to hold an excise licence you must keep all records of your previously-licensed activities, for the period advised on your licence.

Most records required are those that you would normally use in your business operations. If your records don't meet the requirements, we may direct you to maintain specific records.

For more information on record-keeping, see:

• Record keeping for excisable alcohol
• Record keeping for business – information about record-keeping requirements that apply to all businesses.

Selling concessional spirits records

In addition to the general records for your alcohol business, if you sell concessional spirits, you need to keep the following records.

Selling concessional spirits – records and information to keep

Examples of types of records	Information your records need to show
Invoices and delivery documents that show details of the goods received on premises	type and quantity of goods received the date received where the goods were received from.
Delivery documents that show goods dispatched	type and quantity of goods dispatched date of dispatch where the goods were sent to whether the goods were sent underbond.
Individual sales or distribution records	Details of supply to concessional customers. Where applicable: the name and address of your customer evidence that your customer is in an approved class of professional people or institution or is a permit holder the cumulative sales you have made to customers subject to annual limits.

You can also contact us for further guidance or examples of appropriate records to meet the record-keeping requirements.

Concessional spirit users records

In addition to the general records, if you supply, sell or use concessional spirits, you also need to keep the appropriate records as follows.

If you hold an excise licence, you also need to keep general records for your alcohol businesses.

Using concessional spirits – records and information to keep

Examples of types of records	Information your records need to show
Spirit register which sets out the spirit received, used and a running balance	Data elements or information to include: invoice number date, type and strength of spirit received opening stock quantity date, type, quantity, spirit and what the spirit was used for closing stock quantity details of any stocktakes carried out any losses of spirit including the volume and reason.

You can also contact us for further guidance or examples of appropriate records to meet the record-keeping requirements.

Records to keep if your business manufactures, supplies, or uses concessional spirits.