Territorial Registry of habitual certified issuers and recipients
Find out if you are required to register in the Territorial Registry of habitual certified senders and recipients
Information note in relation to the intra-community circulation of products subject to special manufacturing taxes in the guaranteed shipment procedure (B2B) from February 13, 2023 ( EMCS PHASE 4.0)
Directive ( EU) 2020/262, of the Council of December 19, 2019, establishing the general regime of excise taxes, regulates in section 2 of chapter V, ( Articles 33 to 45), the procedure to be followed in relation to the movement of excisable products that have been released for consumption in the territory of a Member State and are moved to the territory of another Member State to be delivered for commercial (hereinafter, guaranteed shipping procedure).
The aforementioned Community Directive, with effect from February 13, 2023, contemplates that the computerized system used for the circulation of products subject to excise taxes under suspensive regime (EMCS) must be extended to the circulation of products subject to excise taxes that have been released for consumption in the territory of a Member State and are transferred to the territory of another Member State to be delivered there for commercial purposes since the use of said computerized system simplifies the monitoring of the circulation of the product and guarantees the correct functioning of the market inside.
In relation to the guaranteed shipments procedure, Directive (EU) 2020/262 incorporates the following definitions regarding the operators of this procedure in its article 3, sections 12 and 13:
- 12) “certified consignor”: any natural or legal person registered with the competent authorities of the Member State of dispatch for the purpose of dispatching excisable products which, in the exercise of that person's profession, have been released for consumption in the territory of a Member State and subsequently transferred to the territory of another Member State.
- 13) “certified recipient”: any natural or legal person registered with the competent authorities of the Member State of destination for the purpose of receiving excisable products which, in the exercise of that person's profession, have been released for consumption in the territory of a Member State and subsequently transferred to the territory of other Member States.”
In relation to the application of the guaranteed shipments procedure as of February 13, 2023 and the entry into operation of phase 4.0 of EMCS , and given the impossibility of using the Simplified Document of Paper Accompaniment, information is provided on the procedures to be followed in relation to the use of the guaranteed shipping procedure regarding: the registration of certified recipients and certified shippers, the circulation of products, the authorizations of occasional operators and the guarantee to be provided.
1.- R registration of certified recipients and certified senders
Council Regulation ( EU ) 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing the Regulation ( CE ) 2073/2004, (in the wording of Council Regulation ( EU ) 2020/261 of December 19, 2019), in its article 19.1 a), requires that each Member State must maintain an electronic database that must contain a register of economic operators belonging to the category of certified consignors and certified recipients.
In this sense, habitual certified issuers and recipients can request registration in the territorial registry of the Special Tax Management Office where their tax domicile is located by providing, along with the application, the following documentation and information:
- Complete identification data, name, surname, company name and Tax Identification Number of the usual certified sender or recipient, as well as, where applicable, of the representative who must accompany the documentation accrediting this representation.
- Complete address of the establishment of the sender or the usual certified recipient.
- Brief descriptive report of the activity to be carried out for which registration is requested, indicating the heading of the Tax on Economic Activities that, if applicable, corresponds to it.
- In the case of the usual certified recipient, documentation proving the guarantee required by current regulations, number and amount of the guarantee.
- The authorizations provided for by the specific regulations of the sector, when they are inherent to the exercise of the activity for which the registration occurs.
https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DM08.shtml
2.- C circulation in the guaranteed shipping procedure .
Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of documents exchanged within the framework of the circulation of products subject to excise duty and the establishment of a threshold for losses due to the nature of the products, regulates at Community level in relation to guaranteed shipments the requirements relating to messages exchanged through the computerized system, the draft simplified electronic administrative document, destination modification and circulation termination messages and emergency documents.
Likewise, it is necessary to highlight the Implementing Regulation ( EU ) 2022/1637 of the Commission of July 5, 2022, which establishes the provisions for the application of the Directive ( EU ) 2020/262 of the Council as regards the use of documents in the context of the movement of excise goods under suspensive arrangements and the movement of excise goods after the dispatch for consumption, and the model exemption certificate that must be used is established.
2.1.- Issuance of products that circulate under the protection of a simplified electronic administrative document.
When products subject to excise taxes are to be circulated under the guaranteed shipment procedure, the certified consignor must submit, using the computerized system, a draft simplified electronic administrative document to the State Tax Administration Agency.
If these data are not valid, the certified consignor will be informed without delay. If said data is valid, the State Tax Administration Agency will assign the document a single simplified administrative reference code and will communicate it to the certified issuer.
The State Tax Administration Agency shall without delay transmit the simplified electronic administrative document to the competent authorities of the Member State of destination, who shall transmit it to the certified recipient.
The certified consignor will deliver to the person accompanying the excisable products or, if no one does so, to the carrier, the unique simplified administrative reference code. The person accompanying the excisable products or the carrier will provide said code to the competent authorities, upon request, throughout circulation.
During the movement of excisable products, the certified consignor can change, using the computerized system, the destination to another place of delivery in the same Member State operated by the same certified consignee, or to the place of dispatch. For this purpose, the certified consignor will present, using the computerized system, a draft electronic document for change of destination to the State Tax Administration Agency.
2.2.- Reception of products that circulate under the protection of a simplified electronic administrative document.
Upon receipt of excisable products, the certified consignee must submit, without delay and no later than five business days after the end of circulation, except in cases duly justified to the satisfaction of the competent authorities, a notification of its reception at the State Tax Administration Agency, using the computerized system.
The State Tax Administration Agency will verify electronically the data included in the receipt notification.
If such data is not valid, the certified recipient will be informed without delay. If these data are valid, the State Tax Administration Agency will provide the certified recipients with confirmation of the registration of the receipt notification and they will send it to the competent authorities of the issuing Member State.
The notification of receipt is considered sufficient evidence that the certified recipient has completed all the necessary formalities and has made, where applicable, all payments of excise duties due in the internal territorial area, or that a suspensive regime is applied, or that excisable products are exempt from paying excise duty.
The competent authorities of the Member State of dispatch shall forward the notification of receipt to the certified consignor.
2.3.- Procedure to follow at the beginning of circulation under the protection of a simplified electronic administrative document in case of unavailability of the computer system.
When the computerized system is not available, the consignor may begin the circulation of excisable products provided that:
- The products are accompanied by an emergency accompanying document containing the same data as the draft simplified electronic administrative document.
- Inform the State Tax Administration Agency before the start of circulation.
As soon as the computerized system is available again, the certified consignor will submit a draft simplified electronic administrative document.
As soon as the validity of the data contained 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 computerized system in the Member State of dispatch, the certified consignor may change the destination of the products and communicate said information to the State Tax Administration Agency by any means that allows proof of receipt of the communication. The certified consignor must inform the State Tax Administration Agency before the change of destination begins.
2.4.- Procedure for receiving products that circulate under the protection of a simplified electronic administrative document in case of unavailability of the computer system.
In the case of excisable products circulating under the guaranteed shipment procedure for which the notification of receipt cannot be submitted at the end of circulation, the certified consignee must present, except in duly justified cases, an accompanying document emergency that contains the same data as the reception notification and in which it is declared to the State Tax Administration Agency that the circulation has ended.
Except in the event that the certified recipient can present the notification of receipt promptly through the computerized system or except in duly justified cases, the State Tax Administration Agency will send a copy of the emergency accompanying document to the competent authorities. of the Member State of issue. The competent authorities of the Member State of dispatch shall transmit the copy to the certified consignor or keep it at their disposal.
As soon as the computerized system is available again in the Member State of destination, the certified recipient must submit a notification of receipt.
3.- A issuing or receiving authorizations
Regulation ( EU ) 389/2012, in section 2 of its article 19 (in the wording of Regulation ( EU ) 2021/774 of 10 May), in relation to the information that the records of economic operators must contain, includes, among other information, certain data regarding certified shippers and certified recipients who, in both cases, operate occasionally.
In this sense, certified shippers and certified recipients who occasionally operate with products subject to excise taxes must submit an authorization request to the corresponding management office, which is available on the AEAT website. which states the type and quantity of products that you wish to send or receive, respectively.
4.- Guarantee
Certified recipients who, on a regular basis, operate with products subject to excise taxes must provide a global guarantee that covers the amount of the quotas corresponding to the products that they intend to receive in accordance with the provisions of section 7 of article 43 of the Regulation of Special Taxes.
Certified recipients who deal with products occasionally must provide a guarantee for an amount equivalent to the special manufacturing tax quotas that would correspond to the products they intend to receive.