According to § 17b (3) sentence 1 number 4 letter a of the German Value Added Tax Implementing Regulation (UStDV), a business owner can provide proof of arrival for intra-community supplies of excise goods under tax suspension using the IT system EMCS (Excise Movement and Control System). The validation of the EMCS input message by the competent authority of the other member state serves as the proof. The mandatory fields of the EMCS input message are specified in Annex I Table 6 of Commission Delegated Regulation (EU) 2022/1636. The validation is not required for the “place of delivery” field in EMCS, except for deliveries to tax warehouses, direct deliveries, or certified recipients. The transportation can only begin after the validation of the electronic administrative document (e-AD) or simplified electronic administrative document (simplified e-AD). The input message is created by the recipient specified in the e-AD/simplified e-AD. After receiving the excise goods at an authorized destination, the recipient creates an input message with the mandatory data from Annex I Table 6 of the regulation. The input message is automatically verified by the EMCS application, and if no errors are found, it is validated automatically.
Source: bundesfinanzministerium.de
