Member states on 13 February 2023, will start applying new excise duty rules included in new EU Directive 2020/262 on general arrangements for excise duty, which supersedes the existing EU Directive 2008/118 effective 13 February 2023.
As noted in the EC release, these rules will make the taxation of alcohol, tobacco, and energy products fully paperless across the EU. The move to digitalised and immediate information exchange on the movement of such products across the EU will help authorities fight excise duty fraud.
Source: KPMG
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