PUBLICATION OF THE DELEGATED REGULATION (EU) 2022/1636 AND THE IMPLEMENTING REGULATION (EU) 2022/1637.
August 8, 2022
Last Friday, September 23, the following two Regulations were published in the Official Journal of the European Union (DOUE): Delegated Regulation (EU) 2022/1636 and Implementing Regulation (EU) 2022/1637.
The main novelties established are the following:
For intra-community movements of products subject to IIEE that have already accrued the tax in the Member State of the start of circulation, the already approved Directive (EU) 2020/262 required the use of simplified electronic administrative documents (e-SAD). These new Regulations establish the structure and content of said simplified electronic administrative documents, which will be similar to the current electronic administrative documents, used for circulations in a suspensive regime.
The e-SADs will be applicable from February 13, 2023. The current simplified accompanying documents will be applicable until December 31, 2023 to all circulation of products that began before February 13, 2023.
The current draft of e-AD for circulations in suspensive regime (which will also be a draft for e-SAD) is slightly modified. This modification affects spirits, as a new box is created, 17 t, for optional completion, in which the maturation or aging period of the products will be entered. This period must correspond to that indicated in its designation, presentation and labelling, as contemplated in article 13, section 6, of Regulation (EU) 2019/787.
A common threshold for partial loss due to the nature of tobacco products is set, provided that it occurs during transport in the territory of a Member State other than the Member State in which they were released for consumption, of 0 %.
A common certificate model is established to exempt deliveries of products subject to excise duties to diplomatic corps, international organizations and the armed forces.