Implementing Regulation ( EU Commission Regulation (EU) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages concerning data on economic operators and tax warehouses, statistics and related reporting in the field of excise duty exchanged pursuant to Council Regulation (EU) No 389/2012
C/2025/8390

DO L, 2026/51, 15.1.2026,ELI: http://data.europa.eu/eli/reg_impl/2026/51/oj

By virtue ofRegulation (EU) No.^or389/2012Member States have an obligation to carry outElectronic records of the authorizations held by economic operators, and of the tax warehouses, involved in the circulation of products subject to excise taxes. The information contained in these national registers is automatically exchanged through a central register managed by the European Commission, which is also part of the computerized system. HeImplementing Regulation (EU) No.^or Regulation (EC) No 612/2013 of the Commission establishes the technical details and the rules and procedures of the central register and the national registers.

Directive (EU) 2020/262 extended the computerized system forincluding the movement of excise goods exported outside the Union and the movement of excise goods that have been released for consumption in the territory of one Member State and are moved to the territory of another Member State to be delivered for commercial purposes ("duty-paid movement"), and the central register of authorisations was duly amended to include economic operators carrying out duty-paid movement. 

Therefore, it is necessary to review the computerized system to correct the inconsistencies detected.

Therefore, it is appropriateamend Implementing Regulation (EU) No.^or612/2013.

In order to allow Member States sufficient time to prepare for amendments to Implementing Regulation (EU) No.^or612/2013 and adapt the application date of this Regulation to the date on which the version of the computerized system provided for in Commission Delegated Regulation (EU) 2026/50 becomes operational,This Regulation shall apply from 12 February 2026.