6.1.1.2 Circulation documents

In Special Manufacturing Taxes, a circulation document is required to cover the physical movement, as well as the possession, of products for commercial purposes.

When the excise tax has been accrued at full rate (without tax benefit), the commercial document usually used by the issuing company - invoice, delivery note, etc. - will be considered a circulation document for the purposes of Excise Taxes.

When a tax benefit is applicable (exemptions or reduced tax rates) as well as when the accrual of the tax is deferred (suspensive regime), in general the electronic administrative document is used, to be formalized by the sender at the Electronic Headquarters of the Tax Agency. , the recipient must also formalize its receipt at the Electronic Headquarters of the Tax Agency, if they are included in the CAE census .

Additionally, in the case of derived beverages and cigarettes that circulate, outside the suspensive regime, with a destination within the internal territorial scope that is not an independent bottling or packaging plant, they must be contained in containers or containers provided with a circulation seal or another tax mark, under the conditions provided for in article 26 of the Special Tax Regulations.