EMCS
The Excise Movement and Control System (EMCS) ( transport and control system for goods subject to excise duty ) is a computer system of the European Union for the monitoring of goods which are subject to an excise duty and are transported under tax suspension. It was introduced in 2010 to replace the previous paper procedure (accompanying administrative documents). It does not apply to goods that are taxed for transport in the country of origin (so-called "tax-free movement"), nor to small wine producers, to non-harmonized goods such as coffee and alcopops and to some special processes.
The following description primarily shows the situation in Germany. In principle, however, all EU countries refer to the same principles. However, EMCS is not a Europe-wide uniform system, but a collection of national solutions with standardized interfaces. Switzerland is not a participant in this system. EMCS applies only to business transactions between companies. Commercial shipping to private individuals is regulated differently as " mail order ".
Goods subject to excise duty
The harmonized excise duties include beer , wine , sparkling wine , intermediate products , spirits , tobacco products and energy products ( Directive 92/83 / EEC ).
Concept of tax suspension
Section 3 of the Beer Tax Act defines the tax suspension as follows: "Tax-monitored procedures in which the manufacture, processing, processing or storage in tax warehouses and the transport of beer are untaxed". This corresponds to the definitions in the other individual laws in the luxury food sector. The Energy Tax Act defines the tax suspension in its § 5: "The tax is suspended (tax suspension procedure) for energy products in the sense of § 4, which 1. are in a tax warehouse, 2. are transported according to §§ 10 to 13. A transport of Goods are only deemed to have been made under tax suspension if they are made under EMCS. "
Excise tax number
All companies that manufacture, refine, store or transport goods subject to excise duty under tax suspension require an excise duty number. This is first assigned by the main customs office in a national system and then transferred to the SEED database, which the European system accesses. In practice, a distinction is made between three actors who receive such a number: registered consignees , registered consignors and tax warehouse keepers . In contrast to the former, the tax warehouse keeper receives two or more numbers - one for the company (warehouse keeper number) and one for each location. The excise tax number can be assigned permanently or for individual cases.
procedure
In the following, the process of drawing off 100 liters of Prosecco Spumante from Italy is described as an example. The person involved (the buyer of the sparkling wine) applies for an excise tax number (German form 2728) at his competent main customs office. In addition to the company data, he has to specify the amount of sparkling wine and which Italian tax warehouse owner will send the goods. The tax warehouse holder number of the Italian consignor must be given. The applicant calculates the sparkling wine tax, which is due in Germany and pays it as security at the main customs office (in DE: 136 € / hl). This then notifies the party concerned of his consumption tax number. The participant reports his consumption tax number and his tax number to a central office (German form 033087). This central office now links the Italian excise tax number, the German excise tax number, the tax number of the German participant and the quantity of goods and transfers the data to the European system. The next day, the Italian sender has access to the data and can arrange the transport. After the goods have been received, the German buyer takes care of the process in his system (notification of receipt). If the goods have been delivered as ordered, the case is closed. If there are any irregularities, the recipient can make a note of this. In this case the customs authorities take action. In the case of a permanent admission, the individual reports to the main customs office are not required; the permit is granted on a lump-sum basis. In all cases, security must be provided for the expected tax.
Accessibility
Companies have various technical options for participating in the EMCS process. The Internet application EMCS (IEA) is planned as the standard application in Germany . It is also possible to use your own program with certified participant software or to use an IT service provider. The IEA requires: A computer with activated Java (up to version 8, newer versions require the IEA authenticator), a key file from Elster-Online and a valid consumption tax number. The service desk of the Federal Tax Administration links the key file with the consumption tax number. The IEA checks this when logging in.
Exchange of messages within the framework of EMCS
Messages are sent as follows (example process):
The Italian sender opens an electronic administrative document (EVD) in which he may a. Enter his excise tax number, that of the consignee and the type and quantity of goods. This EVD is sent to the Italian tax authorities, who automatically forward it to the German authorities if it meets the requirements. In Germany, the tax authorities also automatically deliver the EVD to the recipient. This terminates the EVD with an input message. Usually he confirms receipt of the goods. This incoming message is forwarded to the Italian sender in the opposite direction to the EVD. In this process, no office of the tax authorities is involved manually.
If the recipient does not confirm receipt of the goods - be it because he rejects the entire shipment, because he only partially accepts them or because the quantities differ - the regional tax authorities responsible for the sender and the recipient are called in (in Germany the main customs offices). The communication between these offices is also handled under EMCS, but not directly. In Germany, the Excise License Office located at the main customs office in Stuttgart is responsible for contacting other member states. In principle, the authority responsible for the sender is in charge.
Forms
The application for the excise tax number for a registered recipient is made in Germany using form 2728. The number is registered using form 033087. The following forms apply to applications for permanent admission (example sparkling wine tax, the other types of tax are structured accordingly):
- 2480 application tax warehouse and
- 2481 associated operating declaration or
- 2736 registered consignor and
- 2737 associated list of goods or
- 2745 registered recipient (permanent permit) and
- 2746 associated list of goods
Registration with Elster-Online takes place informally in the portal there. All forms can be found on Zoll-Online (excise duties).
Web links
Individual evidence
- ↑ Directive 2008/118 / EC (PDF)
- ↑ Luxury foods
- ↑ SEED
- ↑ Transport from, to, or via other Member States . General Customs Directorate. Retrieved March 18, 2019.
- ↑ https://www.iea.zoll.de/iea/intro.do IEA login accessed on March 25, 2020