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
Views:
196
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.
Other news from Slovakia
VAT changes in Slovakia from 2025—Guide no. 8
Slovakia
Author: Nikolina Basić
Slovakia will implement new VAT rates starting January 1, 2025, as detailed in Guide No. 8/DPH/2024/IM. The basic VAT rate will rise from 20% to 23%, while the 10% reduced rate will be replaced by 19%, with the 5% reduced rate applied more broadly. Read more
VAT rates in Slovakia: update for restaurant and catering services
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
The Slovak Financial Administration has released Guide No. 7/DPH/2024/IM, detailing the new VAT rates for restaurant and catering services, effective from January 1, 2025. This guide outlines the application of various VAT rates across different sectors in the gastronomic industry. VAT Rates: 5% reduced rate: applies to both prepared and unprepared food. 19% reduced rate: applies to beve... Read more
Control of the sales on the Christmas markets in Slovakia
Public
Slovakia
Author: Nikolina Basić
Slovakia
Author: Nikolina Basić
Slovakia's Financial Administration has launched a "Christmas Markets" control initiative to monitor sales registration and cash register use, prioritizing compliance over penalties. Inspectors will conduct checks in high-traffic areas, focusing on repeated violations, which may result in fines or temporary sales bans. Citizens are encouraged to request receipts and report irregularities, supporti... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Important notice for Slovakia regarding FS Portal—electronic forms
Slovakia
Author: Nikolina Basić
The Slovak Ministry of Finance has issued guidance for submitting electronic forms via the FS portal to avoid processing errors. Users are advised to clear their browser cache, especially in Chrome and Edge, to ensure accurate form submission and access to the latest version. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more