- The Gelangensnachweis for intra-community deliveries can be provided through the EMCS input message validated by the competent authority of the other member state.
- The destination is only mandatory to be entered in the EMCS input message for deliveries to tax warehouses, direct deliveries, or deliveries to certified recipients.
- For all other deliveries, the place of delivery is not a mandatory field in the EMCS input message.
- Validation is still possible even if no entry is made for the place of delivery.
- The transportation can only begin after the validation of the electronic administrative document (e-VD) or the simplified electronic administrative document (v-e-VD).
- The input message should be created by the recipient specified in the e-VD or v-e-VD.
- After receiving the excise goods at an authorized destination, the recipient creates an input message according to the officially prescribed data set.
- The EMCS application automatically checks the information in the input message and if there are no errors, it is validated automatically.
Source: pkf-issing.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
