Territorial Register of usual consignor and consignee certificates
Find out if you are required to register with the Territorial Register of usual issuers and recipients
Informative note on intra-Community movement of products subject to excise duty in the guaranteed shipping procedure (B2B) from 13 February 2023 (EMCS PHASE 4,0)
Council Directive (EU) 2020/262 of 19 December 2019 establishing the general regime of the special taxes, it regulates in section 2 of Chapter V (Articles 33 to 45) the procedure to be followed in relationship with the movement of products subject to special taxes that have been dispatched to consumption in a Member State and are transferred to territory of another Member State to be delivered for commercial purposes (hereinafter, guaranteed shipping procedure).
The aforementioned Community Directive, effective as of 13 February 2023, provides that the computerised system used for the movement of products subject to special taxes under the suspensive regime (EMCS) must be extended to the circulation of products subject to excise duties that have been dispatched to consumption in a Member State and are transferred to another Member State's territory to be delivered there for commercial purposes as the using this computerised system simplifies the monitoring of the product's movement and ensures the correct functioning of the internal market.
With regard to the procedure for guaranteed deliveries, Directive (EU) 2020/262 includes the following definitions with regard to operators of this procedure in its Article 3 (12) and (13):
- 12) "Consignor certificate": Any natural or legal person registered with the competent authorities of the issuing Member State in order to send products subject to special taxes that in the profession of that person has been dispatched to consumption in the territory of a Member State and subsequently transferred to the territory of another Member State.
- 13) "Certificate recipient": Any natural or legal person registered with the competent authorities of the Member State of destination in order to receive products subject to special taxes that, in the exercise of the profession of that person, they have been dispatched to consumption in the territory of a Member State and subsequently transferred to the territory of another Member State. "
In relation to the application of the procedure for shipments guaranteed from 13 February 2023 and the entry into operation of phase 4,0 of the EMCS, and in view of the impossibility of using the Simplified Paper Accompanying Document, information is provided on the procedures to be followed in relation to the use of the guaranteed delivery procedure with regard to: The registration of certified recipients and issuers, the circulation of products, the authorisations of occasional operators and the guarantee to be provided.
1 .- E.g. certified recipients and certified issuers
Council Regulation (EU) 389/2012 of 2 May 2012 on administrative cooperation in the field of taxes special and repealing Regulation (EC) 2073/2004 (in the drafting of Regulation (EU) 2020/261 of the Board of 19 December 2019), in its article 19,1 a), requires that each Member State must maintain a electronic database containing a record of the economic operators belonging to the category of certified consignor and certified recipients.
In this regard, the usual issuers and recipients can request registration in the territorial registry of the Special Tax Management Office where they send their tax address by providing, together with the request, the following documentation and information:
- Full identification details, full name, surname, company name and Tax Identification Number of the consignor or consignee, as well as, where applicable, of the representative who must accompany the supporting documentation of this representation.
- Full address of the establishment of the consignor or the usual consignee certificate.
- Brief descriptive report of the activity to be carried out requesting registration, indicating the heading of the Economic Activities Tax, which, if applicable, corresponds to it.
- In the case of the recipient of the usual certificate, supporting documentation of the guarantee required by the current regulations, number and amount of the guarantee.
- Authorisations provided for by specific regulations of the sector, when they are inherent to the activity for which the registration occurs.
Https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DM08.shtml
2 .- Irculations in the guaranteed sending procedure.
Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing the Directive (EU) ) 2020/262 of the Board by establishing the structure and content of the documents exchanged within the framework of the movement of the products subject to special taxes and the establishment of a threshold for losses due to the nature of the products, it regulates at Community level in relation to guaranteed deliveries of the requirements relating to messages exchanged through the computerised system, the draft simplified electronic administrative document, the messages of destination modification and end of the traffic and emergency documents.
Similarly, the Commission Implementing Regulation (EU) 2022/1637 of 5 July 2022 should be highlighted by establishing the provisions for the application of Council Directive (EU) 2020/262 as regards use documents in the context of the movement of products subject to excise duties on a suspensive basis and the movement of products subject to excise duties after the consumer dispatch, and the exemption certificate model that must be used is established.
2,1 .- Issue of products that are circulating under a simplified electronic administrative document.
When products subject to excise duties are to be circulated under the guaranteed delivery procedure, the consignor must present, using the computerised system, a draft simplified electronic administrative document to the Tax Agency.
If this data is not valid, the certified consignor will be informed of this without delay. If this data is valid, the Tax Agency will assign a simplified administrative code to the document and inform the consignor of the certificate.
The Tax Agency shall transmit the simplified electronic administrative document without delay to the competent authorities of the Member State of destination, who shall transmit it to the certified recipient.
The certified consignor shall provide the person accompanying the products subject to excise duty or, if no one does, the carrier with the unique simplified administrative code. The person accompanying the products subject to excise duties or the carrier shall provide this code to the competent authorities, upon request, throughout the movement.
During the movement of products subject to excise duties, the certified consignor may change, using the computerised system, the destination to another place of delivery in the same Member State exploited by the same certified consignee or to the place of dispatch. For this purpose, the issuing certificate shall submit, using the computerised system, a draft electronic document of change of destination to the Tax Agency.
2,2 .- Reception of products that are circulating under a simplified electronic administrative document.
At the time of receipt of the products subject to excise duties, the certified recipient must present, without delay and at the latest five working days after the end of the movement, except in duly justified cases to the satisfaction of the competent authorities, a notification of its receipt to the Tax Agency, using the computerised system.
The Tax Agency will electronically verify the data entered in the receipt notification.
If this data is not valid, the certified recipient will be informed without delay. If this data is valid, the Tax Agency will provide the certified recipients with confirmation of the receipt notification and send it to the competent authorities of the issuing Member State.
The receipt notification is considered sufficient evidence that the certified recipient has complied with all the necessary formalities and has, if applicable, carried out all payments of excise duties due in the internal territorial scope, or that a suspensive regime is applied, or that products subject to excise duties are exempt from the payment of the special tax.
The competent authorities of the issuing Member State shall send the notification of receipt to the certified consignor.
2,3 .- Procedure to be followed at the start of the movement under a simplified electronic administrative document in the event of unavailability of the computer system.
When the computerised system is not available, the consignor may start the movement of products subject to excise duties provided that:
- The products are accompanied by an emergency accompanying document containing the same data as the draft simplified electronic administrative document.
- Inform the Tax Agency before the start of the operation.
As soon as the computerised system becomes available, the certificate consignor will submit a draft simplified electronic administrative document.
As soon as the validity of the data set out in the draft simplified electronic administrative document has been verified, this document will replace the emergency accompanying document.
In the event of unavailability of the computerised system in the issuing Member State, the certified consignor may change the destination of the products and communicate this information to the Tax Agency by any means that allows it to be informed of the receipt of the communication. The certified consignor must inform the Tax Agency before the change of destination begins.
2,4 .- Procedure for receiving products that are circulating under a simplified electronic administrative document in the event of unavailability of the computer system.
If products subject to special taxes that are circulating under the guaranteed shipping procedure for which the notification cannot be submitted upon completion of the operation, the certified consignee must present, except in duly justified cases, an emergency accompanying document containing the same data as the notification of receipt and in which the Tax Agency is declared that the movement has ended.
Except in the event that the certified recipient can submit the receipt notification promptly through the computerised system or except in duly appropriate cases justified, the Tax Agency will send a copy of the emergency accompanying document to the competent authorities of the issuing Member State. The competent authorities of the issuing Member State shall transmit the copy to the certified consignor or keep it at his disposal.
As soon as the computerised system is available again in the Member State of destination, the certified recipient must submit a receipt notification.
3 .- Updating of dispatch or reception
Regulation (EU) 389/2012, in section 2 of its Article 19 (in the drafting of the Regulation (EU ) 2021/774 of 10 May), in relation to the information that the records of the economic operators must contain, including, among other information, certain data regarding the certified broadcasters and certified recipients who, in both cases, operate occasionally.
In this regard, certified issuers and certified recipients who occasionally operate with products subject to excise duties must present at the corresponding management office is requesting authorisation, which is available on the Tax Agency website, which includes the class and quantity of products to be issued or received, respectively.
4 .- Guarantee
Certified recipients who, normally, operate with products subject to excise duties, must provide a global guarantee covering the amount of the instalments corresponding to the products to be received in accordance with the provisions of Article 7 (43) of the Special Taxes Regulation.
Certified recipients operating with products occasionally must provide a guarantee for an amount equivalent to the special manufacturing tax payments corresponding to the products to be received.