- 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.
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