- Phase 4.0 of the EU Excise Movement and Control System (EMCS) made commercial movements of excise products paperless across the EU
- The system helps Member State authorities fight excise duty fraud and simplifies life for traders
- Phase 4.1 of the EMCS enhances core business functions and allows for interoperability with the EU Automated Export System (AES)
- The interface between EMCS and AES automates processes and exchange of information, facilitating control of excise movements and fighting fraud
- This new phase provides more certainty to exporters.
Source: taxation-customs.ec.europa.eu
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.
Latest Posts in "European Union"
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?
- Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations
- New GC VAT Case: C-689/25 (British Company) – No details known yet
- Comments on ECJ Case C-726/23 (Arcomet) – ECJ clarifies VAT rules for Transfer Pricing adjustments in intragroup transactions
- ETAF Calls for Modern, Harmonised VAT Rules for EU Travel and Tourism Sector Reform
