En-route sales procedure

Royal Decree 1512/2018, of 28 December, amended, among others, Article 27 of the Regulation on Excise Taxes, which regulates the en-route sales procedure, establishing a new system for the management and control of operations carried out by the en-route sales procedure from factories, bonded warehouses and tax stores.

The main features of the management system for shipments carried out using the sales en route procedure are the following:

• Prior to dispatch, the consignor must electronically fill in and send to the Tax Agency, for validation, a draft of the circulation delivery note.

• If the information is valid, the Spanish Tax Agency will assign a reference code (CRE) to the shipping note, and will communicate this to the consignor. The transit will be covered with a copy of the shipping note validated by the Administration

• When the products are delivered to each recipient, a Delivery note will be issued, adapted to the form approved by the Ministry of Finance, charged against the shipping note

• The model delivery notes have been approved in Annexes II, III, and IV of Order HAC 1147/2018

• The information contained in the delivery notes must be communicated by the consignor to the Tax Agency electronically. The Excise Taxes Management Office may authorise this procedure for the supply of fuel to vessels and aircraft with the application of the exemption from the Tax on Hydrocarbons established in Article 51.2.a) and b) of the Law on Excise Taxes.

Order 1147/2018, of October 9, ( BOE October 31, 2018) develops the provisions of article 27 of the Excise Tax Regulations, establishing the necessary instructions for completing and transmitting to the Tax Agency the draft of the circulation delivery note, the approval of the Delivery note models to be issued for each supply charged to the circulation delivery note, and the instructions for completing the delivery notes and communicating to the Tax Agency, electronically, the information contained therein.