VAT plus GmbH - Legal experts on VAT + customs law + international trade law

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VAT plus GmbH - Legal experts in VAT + customs law + international trade law

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Excise warehouse (European excise law)

Tax warehouse for excise purposes

EC Directive 92/12/EEC introduced the so-called tax warehouse, a facility that enables companies to produce, hold, receive, and dispatch excise goods under duty-suspension arrangements. Excise warehousing can be a necessity or important tool for optimizing for companies involved in the production or trade in goods that are subject to excise duties.

The harmonized European excise law is complex of character. Like VAT or customs duties, excise law needs to be properly combined with the internal and external business processes of the company. By applying a proper excise process companies will be able to keep in control of excise taxation and the business processes related thereto. Without a clear policy for dealing with excise matters, tax planning, price calculations or logistical planning might easily become useless.

Implementation of excise process

By applying the excise process the company will (amongst other):

have a clear overview of the issues that characterize the reciprocal relationship between excises and their financial, commercial, legal or logistical framework. The analysation of the company and its context will be lead to a design of the excise process model;
have a clear policy for the activities, roles and responsibilities within the company;
know what instructions shall be given to individual business units;
have a well documented procedure in place for the handling of the excises;
have a bookkeeping and archiving system that meets the demands of the tax authorities;
have a policy for internal controlling.

The services

The services we offer in the scope of the implementation of the excise process are amongst other:

design of the appropriate strategy for implementing the excise process;
arranging of necessary licences and agreements with the competent tax authorities;
implementation of the excise process on the level of excise administration, financial bookkeeping, commercial or logistical business cycles, documentation, and instructions;
identify, suggest and review software solutions for excise purposes;
to document and identify possibilities for optimalizing the administrative organisation;
training of staff;
excise audit