EU: New excise duty rules in updated directive effective 13 February 2023

Member states on 13 February 2023, will start applying new excise duty rules

Member states on 13 February 2023, will start applying new excise duty rules

Member states on 13 February 2023, will start applying new excise duty rules included in new EU Directive 2020/262 on general arrangements for excise duty, which supersedes the existing EU Directive 2008/118 effective 13 February 2023.

As noted in the EC release, these rules will make the taxation of alcohol, tobacco, and energy products fully paperless across the EU. The move to digitalised and immediate information exchange on the movement of such products across the EU will help authorities fight excise duty fraud.

Under the new measures entering into application, all traders moving excise goods from one member state to another in the EU will only need to submit digital transaction information into the already existing EU excise movement and control system (EMCS). The system will capture and process information about the movements online, validate the data entered and allow real time notification of the dispatch and receipt of excise goods. It also allows the immediate exchange of secure online messages containing specific consignment and movement information between member states, freeing up administrative costs, time and resources for businesses, and giving authorities the information, they need to crack down on fraud more effectively.

The updated directive also sets out general arrangements for goods subject to excise duty, including those around production, storage and movement of excise goods across the territory of the EU.


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