- The EU Excise Movement and Control System (EMCS) is a paperless system for the movement of excise goods across the EU, including tobacco, alcohol, and energy products.
- It has been in place since 2011 and is used by over 200,000 registered operators.
- Phase 4.0, implemented on 13 February 2023, made commercial movements of excise products fully paperless and helped Member State authorities combat excise duty fraud.
- The system has been further enhanced with the deployment of phase 4.1, which improves core business functions and extends its scope to allow interoperability with the EU Automated Export System (AES) for export operations.
- This update also automates processes and information exchange between Member States and economic operators, facilitating control of excise movements, fighting fraud, and providing more certainty to exporters.
Source Taxation-customs.ec.europa.eu
Latest Posts in "European Union"
- Comments on ECJ C-513/24 – Guidelines of the AG of the EU for VAT deduction for Czech hospitals
- ViDA Implementation Strategy: How VAT Rules Will Change
- Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)
- Transfer Pricing and VAT: Implications of Recent European Court of Justice Ruling
- ICS2 Implementation Delayed: Businesses Can Use ICSNI for ENS Declarations Until December 2025
