- Slovakia has introduced an electronic system called the Excise Movement and Control System (EMCS) for monitoring the movement of goods subject to excise duties in EU countries
- The EMCS system is designed to streamline and secure the transportation of excise goods such as gas oil and motor gasoline
- It is mandatory for businesses transporting gas oil and motor gasoline within Slovakia’s tax territory to use the EMCS system
- The latest phase of the EMCS, Phase 4.1, introduced interoperability with the EU Automated Export System (AES) to automate the exchange of information between Member States and economic operators
- Users of the EMCS system must meet specific conditions, including using a qualified electronic signature for electronic documents to ensure authenticity and security of transactions.
Source: fiscal-requirements.com
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.
