From Monday, the European Commission has announced that it will provide businesses
with free online access to excise registration numbers, which are attributed
to operators permitted to produce, store, transport and/or receive excise products
under suspension of duties.
This online access to 'SEED-on-Europa' allows verification of the validity
of economic operators’ excise numbers and the categories of goods for
which the operator is authorised. This will increase legal certainty and transparency
for traders wishing to send excise goods under suspension of duties.
The launch of 'SEED-on-Europa' marks the first step in the implementation of
a paperless environment for excise movement procedures in support of an effective
e-Excise policy.
"I am very happy that the Commission and the Member States actively participate
in the efforts for better e-governance" announced Taxation and Customs
Commissioner László Kovács, continuing:
"Offering free on-line tax related information to the business will facilitate
legitimate trade and support effort to better tackle tax fraud."
Excise duties are indirect taxes on the consumption or the use of certain products.
In contrast to Value Added Tax (VAT), they are primarily expressed as a monetary
amount per quantity of the product. EU legislation on excise duties applies
on alcoholic beverages, tobacco products and energy products (such as petrol
and gasoline).
Commercial movements of excise products between Member States usually take
place under suspension of excise duties and excise duty is finally paid to the
Member State where the goods are marketed. These transports must be accompanied
by a paper document (called the AAD or Administrative Accompanying Document).
When the goods are at destination, the recipient must acknowledge receipt of
the goods to the sender by sending back a copy of the paper document.
Both the sender and the recipient of the products must be registered in the
SEED database in their Member State to respectively send and receive products
under suspension of excise duties.
SEED-on-Europa, available in all EU languages, will ensure that businesses
will be able to check on-line the validity of the registration number of their
partners in other Member States and the product categories for which it is valid,
instead of having to ask national administrations to check the validity of a
number.