6.1.1.2 Circulation documents

In the 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 the full rate (without tax benefit), the commercial document normally used by the issuing company – invoice, delivery note, etc. – will be considered a circulation document for the purposes of Excise Taxes.

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

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