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Documentary evidence of arrival for intra-Community deliveries – Using the EMCS procedure

Under the German VAT Implementing Ordinance, a business owner can provide documentary evidence of the arrival of intra-Community deliveries for the delivery of excise goods under suspension of payment of excise duties and when the IT procedure EMCS is used – this is a computerised movement and control system for excise goods – via an EMCS Report of Receipt that has been validated by the competent authority of the other Member State. The Federal Ministry of Finance, in its circular of 11.7.2023 (reference: III C 3 – S 7141/21/10002:001) gave its view on the mandatory fields in the EMCS Report of Receipt, in particular on the destination.

According to the circular, it is only mandatory to enter the destination in the case of deliveries to a tax warehouse, direct deliveries or deliveries to certified consignees. For all other deliveries the place of supply is not a mandatory field in the EMCS Report of Receipt. In these cases, validation will therefore also be given if no place of supply has been entered. The transport can only begin after the validation of the draft of the electronic Administrative Document (eAD) or the simplified electronic Administrative Document (SEAD).

Here, the Report of Receipt has to be created by the one who is entered as the consignee in the eAD or the SEAD. Following the receipt of the excise goods at a permissible destination the consignee will issue a Report of Receipt using officially prescribed sets of data. 

Please note: The information in the Report of Receipt will be automatically checked by the EMCS application. Insofar as no errors occur, the Report of Receipt will then be automatically validated.

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