- The Financial Directorate of the Slovak Republic provides information on the Electronic System for Monitoring the Movement of Goods subject to excise duties between EU member states.
- The system includes options for senders and recipients based on their roles.
- As of February 13, 2023, the transportation of gas oil and motor gasoline within the tax territory of Slovakia for business purposes must use the EMCS system.
- This requirement applies to distributors, sellers, consumers of fuel, and in some cases, user companies and tax warehouse operators.
- Conditions for accessing electronic communication within the EMCS system include using a qualified electronic signature for electronic documents.
- It is necessary to obtain a qualified electronic signature issued by an accredited certification authority for electronic communication within the EMCS system.
Source: financnasprava.sk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Slovakia"
- Slovakia Plans 23% VAT on Sugary, Salty Foods; Limits Car Expense Deductions to 50%
- Proposed increase in VAT rate on foods with high sugar and salt content
- Slovakia to Reduce VAT Deductions on Company Cars for Private Use from 2026
- Slovakia Publishes Guidelines for Import VAT Postponement Scheme for VAT Registered Businesses
- FINTUA Global VAT Guide for September 2025
