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:
99
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
Understanding the Use of Cash Registers in Taxi Services in Slovakia
Public
Slovakia
Author: Stefan Ditrih
Slovakia
Author: Stefan Ditrih
As digital platforms continue to transform industries, taxi services are no exception. In Slovakia, the operation of taxi services has largely shifted to platforms such as UBER or Bolt. When it comes to the use of cash registers the rules for taxi drivers contain certain exceptions that simplify the process, especially when operating through digital platforms like Uber, Bolt, or Hopin. Here’s a br... Read more
EU to protect domestic e-commerce sellers with a cross-border tax reform
Public
Author: Stefan Ditrih
As online shopping continues to grow, the European Union is planning to implement new regulations to protect local e-commerce sellers. One significant change affects consumers who shop on international platforms like Temu or AliExpress. The EU has already taken some steps at the first sign of growing foreign e-commerce sellers, and since July 1, 2021, all goods entering the EU, regardless of their... Read more
How to download sales data from the eKasa portal in Slovakia
Slovakia
Author: Stefan Ditrih
eKasa portal is not just a government repository for fiscalization data, but can also be a useful tool for the taxpayers. If you need to download monthly reports from the eKasa portal to compare them with the monthly closing in your cash register, follow these steps... Read more
EU VAT Validation Tool
Public
Author: Kristina Dosen
One way to validate VAT numbers in the EU is the VAT Information Exchange System (VIES), which is a crucial tool for businesses operating within the European Union. Owned by the European Commission, VIES is a search engine that retrieves data from national VAT databases to verify VAT numbers. Here’s a detailed look at how VIES works and its significance. How VIES Works When a search is made usi... Read more
Amendments to the VAT Act in Slovakia: Changes to the Simplified Invoices Threshold
Public
Slovakia
Author: Stefan Ditrih
Slovakia
Author: Stefan Ditrih
Starting in January 2025, significant amendments to the VAT Act will come into effect, impacting businesses and their invoicing processes. One of the key changes involves the threshold for simplified invoices. The amendment reduces the threshold for issuing simplified invoices from EUR 1,000 to EUR 400 (excluding VAT). This change aims to reduce the administrative burden on companies. 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. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France Read more