Territorial Registry of regular certified shippers and recipients
Find out if you are required to register in the Territorial Register of regular certified senders and recipients
Information note regarding 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 13 February 2023, provides that the computerised system used for the circulation of products subject to excise duty under a suspension regime (EMCS) must be extended to the circulation of products subject to excise duty 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 computerised system simplifies the monitoring of the circulation of the product and guarantees the correct functioning of the internal market.
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 excise goods which, in the exercise of that person's profession, have been released for consumption in the territory of one Member State and subsequently transported 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 excise goods which, in the exercise of that person's profession, have been released for consumption in the territory of a Member State and subsequently transported to the territory of another Member State.”
In relation to the application of the guaranteed shipping procedure from 13 February 2023 and the entry into operation of phase 4.0 of the EMCS , and given the impossibility of using the Simplified Accompanying Document in paper form, information is provided on the procedures to be followed in relation to the use of the guaranteed shipping procedure with respect to: the registration of certified recipients and certified shippers, the circulation of products, the authorisations of occasional operators and the guarantee to be provided.
1.- R registration of certified recipients and certified shippers
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 regard, regular certified issuers and recipients may request registration in the territorial registry of the Special Tax Management Office where their tax domicile is located, providing, along with the application, the following documentation and information:
- Full identification data, name, surname, company name and Tax Identification Number of the sender or regular certified recipient, as well as, where applicable, of the representative who must accompany the documentation accrediting this representation.
- Full address of the sender's establishment or the usual certified recipient.
- Brief descriptive report of the activity to be carried out for which registration is requested, indicating the section of the Tax on Economic Activities to which it applies, where applicable.
- In the case of the usual certified recipient, documentation proving the guarantee required by current regulations, number and amount of the guarantee.
- Authorisations provided for by specific regulations of the sector, when they are inherent to the exercise of the activity for which registration is made.
https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DM08.shtml
2.- C circulations 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 a simplified electronic administrative document.
When products subject to excise duty are to be circulated under the guaranteed shipment procedure, the certified shipper must submit, using the computerised system, a draft of a simplified electronic administrative document to the State Tax Administration Agency.
If these data are not valid, the certified consignor shall be informed without delay. If the data is valid, the State Tax Administration Agency will assign a single simplified administrative reference code to the document 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 destination Member State, which shall forward it to the certified recipient.
The certified consignor shall provide the person accompanying the excise goods or, if no one does so, the carrier with the unique simplified administrative reference code. The person accompanying the excise goods or the carrier shall provide the code to the competent authorities upon request during transport.
During the movement of excise goods, the certified consignor may, using the computerised system, change 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 issuer shall submit, using the computerised system, a draft electronic document of change of destination to the State Tax Administration Agency.
2.2.- Receipt of products circulating under a simplified electronic administrative document.
Upon receipt of excisable products, the certified recipient must submit, without delay and no later than five working days after the end of circulation, except in cases duly justified to the satisfaction of the competent authorities, a notification of receipt to the State Tax Administration Agency, using the computerized system.
The State Tax Administration Agency will electronically verify the data entered in the receipt notification.
If such data is not valid, the certified recipient will be informed without delay. If the data is valid, the State Tax Administration Agency will provide certified recipients with confirmation of the registration of the receipt notification and will send it to the competent authorities of the Member State of dispatch.
The notification of receipt is considered sufficient proof that the certified recipient has complied with all necessary formalities and has made, where applicable, all excise duty payments due within the internal territorial scope, or that a suspension regime applies, or that the products subject to excise duty are exempt from payment of excise duty.
The competent authorities of the Member State of dispatch shall forward notification of receipt to the certified consignor.
2.3.- Procedure to be followed at the start of circulation under a simplified electronic administrative document in the event of unavailability of the computer system.
Where the computerised system is not available, the shipper may initiate circulation of excisable goods provided that:
- The products must be 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 computerised system is available again, the certified consignor shall submit a draft of a 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 computerised system in the Member State of dispatch, the certified consignor may change the destination of the products and communicate this 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 circulating under a simplified electronic administrative document in the event of unavailability of the computer system.
In the case of excise goods circulating under the guaranteed shipment procedure for which the receipt notification cannot be presented at the end of the circulation, the certified recipient must present, except in duly justified cases, an emergency accompanying document containing the same data as the receipt notification and declaring to the State Tax Administration Agency that the circulation has ended.
Unless the certified recipient is able to submit notification of receipt promptly through the computerised 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 his disposal.
As soon as the computerised system is available again in the Member State of destination, the certified recipient must submit a notification of receipt.
3.- A authorizations for issuance or receipt
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 regard, certified shippers and certified recipients who occasionally operate with products subject to excise duties must submit to the corresponding managing office an authorization request that is available on the AEAT website, stating the type and quantity of products that they wish to ship or receive, respectively.
4.- Guarantee
Certified recipients who regularly deal with products subject to excise duty must provide a comprehensive guarantee covering the amount of the quotas corresponding to the products they intend to receive in accordance with the provisions of section 7 of article 43 of the Excise Duty Regulations.
Certified recipients who deal with products occasionally must provide a guarantee for an amount equivalent to the special manufacturing tax rates that would correspond to the products they intend to receive.