Temporary relaxation of the requirements to destroy goods
The duty to send a report to the Tax Administration 48 hours in advance of the destruction of goods is abolished until further notice. This applies to all excise duties. Furthermore, the requirement to obtain approval from the Tax Administration before destroying goods is abolished. This applies in cases where the destruction occurs within the registered enterprise’s own approved premises, and in cases requiring special approval to perform the destruction somewhere else.
In relation to duties, all forms of destruction must be carried out under the registered enterprise’s name and responsibility. This means that the registered enterprise is responsible for ensuring that the destruction is carried out in compliance with the applicable rules, and that the destruction is sufficiently documented.
Crediting goods and duty amounts
The requirement relating to crediting goods and duty amounts still applies.
Reporting on the excise tax return
The requirements relating to reporting codes for returns and destructions in the excise tax return still apply.
The current requirements relating to documentation still apply. This means that the registered enterprise must be in possession of documentation for all destruction that is carried out at all times. This includes the following:
- type of goods and quantity that is destroyed,
- the location of the destruction, and
- the time the destruction takes place
The registered enterprises must still be able to document the basis for the destruction that is shown in the tax return.
Such documentation must be kept on the registered enterprise’s premises.