On 11 September 2026, the State Tax Inspectorate (VMI) published an updated and expanded version of the Frequently Asked Questions (FAQ) document concerning the traceability of tobacco products, in accordance with the Law on Excise Duties and the EU Tobacco Products Directive (2014/40/EU). The revision addresses practical implementation challenges reported by manufacturers, importers, and distributors since the mandatory track-and-trace system became fully operational on 20 May 2024. The updated FAQ clarifies obligations for unique identifier (UI) application, data reporting to the EU-CEG system, repository requirements for storage facilities, and the treatment of duty-suspended movements between EU member states. It also incorporates recent amendments to Commission Implementing Regulation (EU) 2018/574 regarding the delegation of reporting duties to authorized economic operators.
Key Takeaways
- Expanded Reporting Obligations for Warehouse Keepers: The new guidance explicitly requires authorized warehouse keepers to report aggregation and disaggregation events (e.g., palletization, case packing) within 24 hours, using the standard SCHEMA v2.1 format via the national repository.
- Clarification on Duty-Free & Traveller Allowances: The FAQ now distinguishes between commercial movements and personal luggage exemptions, confirming that traceability data submission is not required for quantities within the personal allowance limits set by Council Directive 2006/79/EC.
- Penalties for Non-Compliance: VMI reiterates that failure to report disaggregation events or submitting incorrect UI data may trigger administrative fines up to €50,000 per violation under Article 48 of the Excise Duty Law, with potential suspension of economic operator registration.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement