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Tax Alert Deloitte: Excise goods - Wholesale trade certificates without energy storage, alcoholic beverages / processed tobacco will lose their validity

Tax Alert Deloitte: Excise goods - Wholesale trade certificates without energy storage, alcoholic beverages / processed tobacco will lose their validity

Wholesale certification certificates without energy storage, alcoholic beverages / manufactured tobacco will lapse within 90 days starting August 10, 2018.

The conditions of registration of economic operators that sell / distribute wholesale energy products, alcoholic beverages or manufactured tobacco have been significantly modified by Order no. 1960, published on August 10, 2018 in the Official Gazette.

Thus, the new order amends:

- Order no. 1849/2016 for the approval of the registration procedure for economic operators who market in wholesale or retail energy products and

- Order no. 1850/2016 for the approval of the registration procedure for the wholesale distribution and marketing of alcoholic beverages and / or processed tobacco.

According to the new provisions, within 90 days starting August 10, 2018, the certificates issued for registered economic operators to distribute and market in a wholesale system without storing energy products or alcoholic beverages / processed tobacco will lose their validity.

Within the aforesaid period, economic operators may file a new application for registration and related documents with the competent customs authority, taking into account the new permit conditions. Thus, among other things, economic operators can only re-register if they have an authorized wholesale warehouse.

 

 

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DELOITTE CONSULTANTA SRL