News on Excise and environmental taxes

Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards data in documents exchanged in the context of the movement of excise goods

Commission Implementing 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

As a follow-up to the news of November 4, 2025, regarding the prohibition of marketing derivative beverages with old tax stamps attached from January 1, 2026, please remember that if on that date you have derivative beverages in containers and/or receptacles that incorporate tax stamps other than those required, in order to market them you will have to attach the new tax stamp models. You must contact the Management Office corresponding to your establishment, which will inform you of the necessary procedures for requesting and supplying them.

Information Note NI 22/2025, dated November 4, from the Department of Customs and Special Taxes, has been published on the control of residues with alcoholic content from yeast obtained in the beer manufacturing process, within the scope of the Special Tax on this product.  The measures set out in this note will be enforceable from April 1, 2026.

From January 1, 2026, it will only be permitted to market derivative beverages in containers and/or receptacles that incorporate the new models of tax marks approved by Order HAC/1271/2019, of December 9, which have a QR code with information of tax relevance.

Measures are introduced TARIC of this tax for those two tariff items (flavors or salts), which implies the need to record the corresponding code in the data sub-element 18 09 060 "nationalAdditionalCode" of the import document H1 ("S" when circulation under a suspension regime is applicable or "N" when it is an import of products not included in the objective scope of the Tax on Liquids for Electronic Cigarettes and other Tobacco-related Products.)

Both tariff items have also been included in the EMCS internal in order to be able to circulate the aforementioned products under a suspension regime when appropriate.

A query of the stock of products at the end of each month is available, in which the stock at the end of the months of January to June 2025 is provided, deducted from the entries provided in SILICON 2.0 until 01/09/2025.

Starting September 1, 2025, new validations are included that affect the presentation of accounting entries and the stock ledger for the Special Tax on Non-Reusable Plastic Packaging and the Tax on Fluorinated Greenhouse Gases. The accounting entry registration forms provide instructions for properly completing the aforementioned accounting entries and record books.

Under current regulations, the regularization of stocks stored for commercial purposes is not required as of April 1, 2025. When this obligation becomes enforceable, the appropriate dissemination and information will be given through the Electronic Headquarters of the AEAT and other communication channels available without the need to have a CAE in order to be able to present the corresponding self-assessment (form 573) within the period regulated.

A webinar will be held on July 21, 2025, from 9:30 a.m. to 1:00 p.m., to provide information on the main new features and modifications implemented in the stock accounting system for products subject to excise duties (SILICIE), specifically with reference to the obligations of small wineries. The questions posed below will be answered.

The official program of the informational seminar is included in the attached PDF document.