Summary report: Reality check on simplifying excise procedures

The online workshop, organised by the European Commission, attracted strong participation from 75 EU businesses subject to excise duty rules. After an introduction by Mr. David Boublil, Head of Unit for Behavioural taxation and other indirect taxes at DG TAXUD, participants had the opportunity to discuss challenges related to the implementation of rules and procedures when operating with excise goods and share their practical feedback on the functioning of the EU excise rules.

The exchanges revealed that while the EU excise framework functions effectively in principle, businesses face significant hurdles due to divergent approaches across Member States, fragmented compliance obligations generating high costs, limited coordination between customs, excise, and VAT procedures, as well as barriers for distance sales of alcoholic beverages within the European Union.

Participants emphasised the need for uniform rules at EU level, clearer guidance and training to align enforcement practices across Member States, streamlined procedures, for instance for authorisation, reporting, and guarantee processes. They also called for a centralised contact point for support for economic operators.

The Commission welcomed the constructive feedback, which will inform the ongoing study on simplifying excise procedures in intra-EU operations. Further analysis will explore potential legislative and administrative improvements to reduce red tape and boost competitiveness, particularly for SMEs.

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