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Electronic Register for Excise Duties Cooperation

Summary

The proposal updates the electronic register for excise duties to allow full automation when moving taxed goods between EU Member States by introducing new registration categories for businesses.
10 27.02.2020
Other
economy
taxation
european union
administrative law
public administration

Key points

  • Improvement of administrative cooperation between EU Member States regarding excise duties.
  • Automation of the supervision process for goods that have already been released for consumption but are being moved across borders for commercial purposes.
  • Mandatory registration of new categories of economic operators in the electronic register to enable this automation.
  • Specific inclusion of certified consignors and certified consignees within the digital tracking system.
Documents (PDFs)
REPORT on the proposal for a Council regulation amending Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties as regards the content of electronic register Administrative cooperation in the field of excise duties as regards the content of electronic register *
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