The Financial Directorate of the Slovak Republic has recently provided important information regarding the Electronic System for Monitoring the Movement of Goods subject to excise duties between EU member states. This system, known as the Excise Movement and Control System (EMCS), is designed to streamline and secure the transportation of excise goods such as gas oil and motor gasoline.
Slovakia introduces an electronic system for monitoring the movement of goods subject to excise duties in EU countries
Public
Slovakia
Author: Stefan Ditrih
Category:
Fiscal subject related
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159
Content accuracy validation date:
23.08.2024
Content accuracy validation time:
08:14h
The EMCS system offers various functionalities for both senders and recipients, tailored to their specific roles in the transportation process. As of February 13, 2023, it is mandatory for the transportation of gas oil, and motor gasoline within Slovakia's tax territory for business purposes to utilize the EMCS system. This requirement extends to distributors, sellers, fuel consumers, and in certain cases, user companies and tax warehouse operators. The latest phase of the EMCS, known as Phase 4.1, introduced interoperability with the EU Automated Export System (AES). This enhancement automates the exchange of information between Member States and economic operators, further facilitating the control of excise movements and providing more certainty to exporters.
To access the electronic communication within the EMCS system, users must meet specific conditions, including the use of a qualified electronic signature for electronic documents. This ensures the authenticity and security of the transactions. Obtaining a qualified electronic signature involves acquiring it from an accredited certification authority, which is essential for compliance with the system's requirements.
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