As a result of the amendment of the Excise Duty Act implementing the provisions of the new EU Excise Duty Directive (Council Directive 2020/262), provisions requiring the use of an e-SAD came into force from 13 February 2023. The changes apply across Europe (with temporary exceptions in selected countries).
The e-SAD is an electronic simplified administrative document under which movements are made, as part of an intra-Community acquisition or intra-Community supply, outside the excise duty suspension arrangement:
a) the excise goods listed in Annex 2 to the Act,
b) ethyl alcohol which has been completely denatured by the means authorised for the denaturing of ethyl alcohol.
From 13 February 2023, intra-Community acquisitions of the above-mentioned excise goods can only be made by an entity with the status of an authorised recipient. Obtaining such status entails the requirement to provide the entity with an authorised recipient excise number (regardless of whether the entity has excise numbers under other titles).
Likewise, those making an intra-Community supply of the excise goods in question are required to have an authorised sender's excise number.
Excise numbers are assigned by the tax administration at the request of the entity submitted via PUESC. Information on the granting of an excise number is to be provided to the entity no later than within 7 days of receipt of the request.
Without obtaining an excise number of the authorised recipient/sender, intra-Community movements of these excise goods shipped after 13 February 2023 will not be possible.
It is also possible to obtain an excise number for a single intra-Community acquisition or a single intra-Community supply. An excise number issued for the purposes of a single intra-Community acquisition or supply will be valid for 3 months.
It is advisable to prepare now for the new requirements before you are surprised to hear that your supply has been blocked for this reason.
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