Excise Tax – Motor Vehicles – Consumption tax products

Custom Services

On this page, you can find detailed information regarding the Excise Taxes, the consumption taxes on the products of article 53A of Law 2960/01, as well as on motor vehicles.
This page also provides access to the Excise Taxes subsystem through which:

  • the Excise Tax Return is submitted electronically, with which the Excise Tax and the other corresponding tax charges for energy, alcoholic and tobacco products, the VAT for new marine means of transport, as well as the vehicle registration fee are confirmed and paid or exempted,
  •  the Excise Tax Return is submitted electronically, with which is confirmed and paid the consumption tax on coffee products in Article 53A of Law 2960/01,
  •  documents are submitted for the management of tax warehouses, such as the Production Slip, the Change Request, the Use/ Re-import Request,
  • documents are submitted for the management of community vehicles, such as the Vehicle Arrival Declaration (DAO) and the Vehicle Circulation Permit (ADO),
  •  the Excise Tax Return Application is submitted electronically by the persons entitled to a return (industries/ craft industries, nursing/ welfare institutions, hotels, fishers, exporters)
  •  the Excise Tax Return Decision is issued electronically by the competent customs office,
  • the electronic system for intra-Community product movement and control (EMCS), which is subject to Excise Taxes, is operating with the coverage of the electronic administrative document (e-DE) and the electronic simplified administrative document (e-ADE)

 

The texts posted on this website are informative in nature, do not bind the Administration and do not replace the applicable legal texts.
 

Contact Directories

 

1

 

Sign in to the app
Relevant files
Instructions for using e-Services
Instructions
Excise Tax subsystem instructions

 

EMCS Ph. 4.00 – Electronic Simplified Administrative Document e-SAD

  1. e-SAD/i-trader Instruction Manual
  2. Directive 3043/05-07-2023 of the General Director of Customs & Excise Taxes “Providing instructions regarding the production operation of Phase 4.0 of the EMCS system from 10.07.2023 in our country.”
  3. Circular 2017/03-03-2023 of the Governor of IAPR “Notification of provisions of Part A’ of Law 4955/2022 and the delegated and executive regulations (EU) regarding the circulation of products subject to excise duty, which are set in force from 13.02.2023.”
  4. Directive 3007/14-02-2023 of the General Director of Customs & Excise Taxes “Providing instructions regarding the start of operation of Phase 4.0 of the EMCS system from February 13, 2023.”
  5. Decision 1014/10-02-2023 of the Governor of IAPR “Definition of the formalities, conditions and procedure for registration in the Register of the certified sender and the certified recipient of products subject to excise duty that have been put up for consumption, pursuant to article 57 of Law 2960/2001 (A’ 265).”
  6. Decision 1013/10-02-2023 of the Deputy Minister of Finance “Definition of terms and conditions for the registration in the Register of the occasionally certified sender and the occasionally certified recipient of par. 6 of article 57A of Law 2960/2001, (A' 265), the type, the provision and the validity of the guarantee of case a) of paragraph 2 of article 57A of Law 2960/2001 as well as the terms and conditions for the refund of the excise tax pursuant to paragraph 15 of Article 57A of Law 2960/2001.”

 

EMCS Ph. 4.10 – Notification messages for the exports of excisable products under suspension status

Forms - Tables
Frequently Asked Questions
Related provisions
GENERAL PROVISIONS

 

 

 

 

MOTOR VEHICLES

 

 

COFFEE PRODUCTS OF ARTICLE 53A of Law 2960/01

 

 

 

Message specifications

Subsystem of Special Consumption Taxes - Excise/EMCS

 

The specifications of the XML messages (XSD files) are published on our website to enable those traders who wish to develop relevant information systems for the production of the relevant messages (The consolidated zip file also contains the file of changes for the messages of each version)


- The XML messages specifications (XSD files) are currently available only in the Greek pages section (The zip file also contains a txt file with all the changes from version to version)

 

Current

Older ones

Future ones