- The Seventh Act Amending the Acts on Excise Duties came into force on 13 February 2023, extending the Excise Movement and Control System (EMCS) to the movement of excise goods for commercial purposes between EU Member States.
- The electronic simplified administrative document “e-SAD” replaces the paper-based simplified accompanying document.
- The validated EMCS report of receipt can be used as proof of delivery for intra-Community supplies for the movement of excise goods under duty suspension.
- The Federal Ministry of Finance has approved the use of a validated EMCS report of receipt as proof of delivery for intra-Community supplies of excise goods released for free circulation.
- The EMCS report of receipt must contain information on the place of delivery for proof of delivery under a duty suspension arrangement and where excise goods are released for consumption.
- In other cases, further documents may be required for proof of delivery. The changeover to the electronic EMCS procedure is now paying off for taxable persons.
Source KMLZ
