Commission Implementing Regulation (EU) 2026/51 of 11 December 2025 amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012
Date: 2025-12-11
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: European tax cooperation, administrative cooperation, carriage of goods, data collection, database, electronic document management, exchange of information, excise duty, information system, technical specification








L_202600051EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2026/51


15.1.2026







            COMMISSION IMPLEMENTING REGULATION (EU) 2026/51
of 11 December 2025
         
amending Commission Implementing Regulation (EU) No 612/2013 as regards the structure of messages relating to data of economic operators and tax warehouses, related statistics and reporting in the field of excise duties exchanged pursuant to Council Regulation (EU) No 389/2012


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004 (1), and in particular Article 22 thereof,

Whereas:







(1)


Council Directive (EU) 2020/262 (2) lays down the procedure to be followed for the movements of excise goods between Member States and the monitoring and surveillance of those movements by means of the computerised system referred to in Article 1 of Decision (EU) 2020/263 of the European Parliament and of the Council (3) (‘the computerised system’).












(2)


Under Regulation (EU) No 389/2012, Member States are required to maintain electronic registers of authorisations held by economic operators, and tax warehouses, that are engaged in the movement of excise goods. The information contained in those national registers is automatically exchanged via a central register operated by the European Commission which is also part of the computerised system. Commission Implementing Regulation (EU) No 612/2013 (4) lays down the technical details and the rules and procedures of the central register and of the national registers.












(3)


Directive (EU) 2020/262 extended the computerised system to include the movement of excise goods that are exported outside the Union and the movement of excise goods which have been released for consumption in the territory of one Member State and that are moved to the territory of another Member State in order to be delivered there for commercial purposes (‘duty paid movements’), and the central register of authorisations was duly modified to include economic operators performing duty paid movements. As a result, certain data elements of the computerised system have become obsolete or required a modification. It is therefore necessary to revise the computerised system to correct any inconsistencies that have been detected.












(4)


Implementing Regulation (EU) No 612/2013 should therefore be amended accordingly.












(5)


In order to allow the Member States adequate time to prepare for the amendments to Implementing Regulation (EU) No 612/2013 and to align the application date of this Regulation with the date on which the version of the computerised system provided for in Commission Delegated Regulation (EU) 2026/50 (5) becomes operational, this Regulation should apply from 12 February 2026.












(6)


The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,





HAS ADOPTED THIS REGULATION:



Article 1
Annex I to Implementing Regulation (EU) No 612/2013 is replaced by the text set out in the Annex to this Regulation.


Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 12 February 2026.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 December 2025.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 121, 8.5.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/389/oj.

(2)  Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (OJ L 58, 27.2.2020, p. 4, ELI: http://data.europa.eu/eli/dir/2020/262/oj).

(3)  Decision (EU) 2020/263 of the European Parliament and of the Council of 15 January 2020 on computerising the movement and surveillance of excise goods (OJ L 58, 27.2.2020, p. 43, ELI: http://data.europa.eu/eli/dec/2020/263/oj).

(4)  Commission Implementing Regulation (EU) No 612/2013 of 25 June 2013 on the operation of the register of economic operators and tax warehouses, related statistics and reporting pursuant to Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties (OJ L 173, 26.6.2013, p. 9, ELI: http://data.europa.eu/eli/reg_impl/2013/612/oj).

(5)  Commission Delegated Regulation (EU) 2026/50 of 12 November 2025 amending Delegated Regulation (EU) 2022/1636 as regards the data of the documents exchanged in the context of movement of excise goods (OJ L, 2026/50, 15.1.2026, ELI: http://data.europa.eu/eli/reg_del/2026/50/oj).




ANNEX



‘ANNEX I
ELECTRONIC MESSAGES USED FOR THE MAINTENANCE OF THE REGISTER OF ECONOMIC OPERATORS
EXPLANATORY NOTES








1.


The data elements of the electronic messages used for the purpose of the computerised system are structured in data groups and, where applicable, data subgroups. Details regarding the data elements and their use are presented in the tables of this Annex, in which:






(a)


column A provides the numeric code (number) attributed to each data group and data subgroup; each subgroup follows the sequence number of the data (sub)group of which it forms part (for example: where the data group number is 1, one data subgroup of this group is 1.1 and one data subgroup of this subgroup is 1.1.1);










(b)


column B provides the alphabetic code (letter) attributed to each data element in a data (sub)group;










(c)


column C identifies the data (sub)group or data element;










(d)


column D provides each data (sub)group or data element with a value indicating whether the insertion of the corresponding data is:






(i)


R’ (Required), meaning that the data must be provided. When a data (sub)group is ‘O’ (Optional) or ‘C’ (Conditional), data elements within that group can still be ‘R’ (Required) when the competent authorities of the Member State have decided that the data in this (sub)group must be completed or when the condition applies;










(ii)


‘O’ (Optional), meaning that the insertion of the data is optional for the person submitting the message (the consignor or consignee) except where a Member State has stipulated that the data are required in accordance with the option provided for in column E for some of the optional data (sub)groups or data elements;










(iii)


‘C’ (Conditional), meaning that the use of the data (sub)group or data element depends on other data (sub)groups or data elements in the same message;










(iv)


‘D’ (Dependent), meaning that the use of the data (sub)group or data element depends on a condition which cannot be checked by the computerised system, as provided for in columns E and F;














(e)


column E provides the condition(s) for data whose insertion is conditional, specifies the use of the optional and dependent data where applicable and indicates which data must be provided by the competent authorities;










(f)


column F provides explanations, where necessary, concerning the completion of the message;










(g)


column G provides:






(i)


for some data (sub)groups a number followed by the character ‘x’ indicating how many times the data (sub)group can be repeated in the message (default = 1);










(ii)


for each data element, except for data elements indicating the time or the date or both, the characteristics identifying the data type and the data length. The codes for the data types are as follows:






— a


alphabetic;




— n


numeric;




— an


alphanumeric.




The number following the code provides the admissible data length for the data element concerned. The optional two dots before the length indicator mean that the data have no fixed length, but can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the data can hold decimals, the digit before the comma provides the total length of the attribute, and the digit after the comma provides the maximum number of digits after the decimal point;










(iii)


for data elements indicating the time or the date or both, the mention ‘date’, ‘time’ or ‘dateTime’, meaning that the date, the time or the date and time must be given using the ISO 8601 standard for representation of dates and time.




















2.


The following abbreviations are used in the tables of this Annex:






(a)


e-AD: electronic administrative document;










(b)


e-SAD: electronic simplified administrative document;










(c)


ARC: administrative reference code;










(d)


SEED: System for Exchange of Excise Data (the electronic database referred to in Article 19(1) of Regulation (EU) No 389/2012;










(e)


CN Code: Combined Nomenclature Code.
















3.


The following definitions are used in the tables of this Annex:






(a)


‘Authorisation Begin Date’ means the date from which an economic operator is authorised by the responsible Member State to produce, store, send or receive excise goods within the meaning of Chapter IV and Section 2 of Chapter V, of Directive (EU) 2020/262;










(b)


‘Authorisation End Date’ means the date from which an economic operator is no longer authorised by the responsible Member State;










(c)


‘Validity Begin Date’ means the date from which the premises of an economic operator have been declared by the responsible Member State to be valid as a location to produce, send or receive excise goods within the meaning of Chapter IV and Section 2 of Chapter V, of Directive (EU) 2020/262;










(d)


‘Validity End Date’ means the date from which the premises of an economic operator cease to be valid.









Table 1


Common request

(referred to in Article 4(5), Article 7(2) and Article 8(2))












A


B


C


D


E


F


G





1




ATTRIBUTES



R


 


 


 




 



a



Request Type


R


 


The possible values are:







1


=


(reserved)




2


=


Request for reference data




3


=


(reserved)




4


=


(reserved)




5


=


Request for re-synchronisation of the register of economic operators




6


=


Request for retrieval of a list of e-ADs/e-SADs




7


=


Request for SEED statistics




8


=


Request for retrieval of a list of e-ADs




9


=


Request for retrieval of a list of e-SADs






n1




 



b



Request Message Name


C








—


‘R’ if <Request Type> is ‘2’










—


Does not apply otherwise





(see Request Type in box 1a)



The possible values are:







‘C_COD_DAT’


=


Common list of codes




‘C_PAR_DAT’


=


Common system parameters




‘ALL’


=


For complete structure






a..9




 



c



Requesting Office


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)



an8





2




E-AD/E-SAD LIST REQUEST



C








—


‘R’ if <Request Type> is ‘6’, ‘8’ or ‘9’










—


Does not apply otherwise





(see Request Type in box 1a)



 


 




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





2.1




RA_PRIMARY CRITERION



R


 


 


99x




 



a



Primary Criterion Type Code


R


 


The possible values are:







1


=


ARC




2


=


Brand name of product




3


=


Categories of excise products of the movement




4


=


(reserved)




5


=


(reserved)




6


=


(reserved)




7


=


(reserved)




8


=


City of consignee




9


=


City of consignor




10


=


City of guarantor




11


=


(reserved)




12


=


City of place of delivery




13


=


City of tax warehouse of dispatch




14


=


City of transporter




15


=


CN code of product




16


=


Date of invoice




17


=


Excise number of consignee




18


=


Excise number of consignor




19


=


Excise number of guarantor




20


=


(reserved)




21


=


(reserved)




22


=


Excise number of the tax warehouse of destination




23


=


Excise number of the tax warehouse of dispatch




24


=


(reserved)




25


=


Excise product code




26


=


Journey time




27


=


Member State of destination




28


=


Member State of dispatch




29


=


Name of consignee




30


=


Name of consignor




31


=


Name of guarantor




32


=


(reserved)




33


=


Name of place of delivery




34


=


Name of tax warehouse of dispatch




35


=


Name of transporter




36


=


Number of invoice




37


=


Postal code of consignee




38


=


Postal code of consignor




39


=


Postal code of guarantor




40


=


(reserved)




41


=


Postal code of place of delivery




42


=


Postal code of tax warehouse of dispatch




43


=


Postal code of transporter




44


=


Quantity of goods (in an e-AD/e-SAD body)




45


=


Local Reference Number, being a serial number, assigned by the consignor




46


=


Type of transport




47


=


(reserved)




48


=


(reserved)




49


=


VAT number of the consignee




50


=


(reserved)




51


=


VAT number of the transporter




52


=


Change of destination (sequence number ≥ 2)






n..2





2.1.1




RA_PRIMARY VALUE



R


 


 


99x




 



a



Value


R


 


If <Primary Criterion Type Code> is ‘46’ (Type of transport), then an existing <Transport Mode Code> in the list of <TRANSPORT MODES> shall be used.


an..255





3




STATISTICS REQUEST



C








—


‘R’ if <Request Type> is ‘7’










—


Does not apply otherwise





(see Request Type in box 1a)



 


 




 



a



Statistic Type


R


 


The possible values are:







1


=


Active/Inactive and Deleted economic operators




2


=


Pending expirations




3


=


Economic operators by type and tax warehouses




4


=


Excise activity




5


=


Changes to excise authorisations






n1





3.1




LIST OF MEMBER STATES Code



R


 


 


99x




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





4




STATISTICS PERIOD



C








—


‘R’ if <Request Type> is ‘7’










—


Does not apply otherwise





(see Request Type in box 1a)



 


 




 



a



Year


R


 


 


n4




 



b



Semester


C


For 4 b, c, and d:
The three following data fields are optional and exclusive:






—


<Semester>










—


<Quarter>










—


<Month>




i.e. If one of these data fields is given then the two other data fields do not apply


The possible values are:







1


=


First semester




2


=


Second semester






n1




 



c



Quarter


C


The possible values are:







1


=


First quarter




2


=


Second quarter




3


=


Third quarter




4


=


Fourth quarter






n1




 



d



Month


C


The possible values are:







1


=


January




2


=


February




3


=


March




4


=


April




5


=


May




6


=


June




7


=


July




8


=


August




9


=


September




10


=


October




11


=


November




12


=


December






n..2





5




REFERENCE SYNCHRONISATION



 








—


‘R’ if <Request Type> is ‘2’ or ‘5’










—


Does not apply otherwise.





(See Request Type box 1a)



 


 




 



a



Period from date


R


–


This field must be earlier than or equal to date specified in field 5b.
In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period.
On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period.
(See box 5c)


date




 



b



Period to date


R


–


In case that an extraction is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences valid in the specified period.
On the contrary, in case a retrieval is requested, the ‘Period from date’ and/or the ‘Period to date’ fields will be used to request occurrences modified and published in the specified period.
(See box 5c)


date




 



c



Extraction


O


–


The possible values are:






—


0: for retrieval (or missing in order to enable backward compatibility);










—


1: for extraction;










—


2: for non-invalidated records.






n1




 



d



Member State Code


O


–



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





6




REFERENCE REQUEST



C








—


‘R’ if <Request Type> is ‘2’










—


Does not apply otherwise





(see Request Type in box 1a)



 


 




 



a



Common Risk Assessment Criteria flag


O


 


The possible values are:







0


=


No or False




1


=


Yes or True






n1





6.1




LIST OF CODES Code



O


 


 


99x




 



a



Requested List of Codes


O


 


The possible values are:







1


=


Units of measure




2


=


Events types




3


=


Evidence types




4


=


(reserved)




5


=


(reserved)




6


=


Language codes




7


=


National Administrations




8


=


Country codes




9


=


Packaging codes




10


=


Reasons for unsatisfactory receipt or control report




11


=


Reasons for interruption




12


=


(reserved)




13


=


Transport modes




14


=


Transport units




15


=


Wine-growing zones




16


=


Wine operation codes




17


=


Excise product categories




18


=


Excise products




19


=


CN codes




20


=


Correspondences CN code Excise product




21


=


Cancellation reasons




22


=


Alert or rejection of e-AD/e-SAD reasons




23


=


Delay explanations




24


=


(reserved)




25


=


Event submitting persons




26


=


Refusal reasons




27


=


Reasons for delayed result




28


=


Request actions




29


=


Request reasons




30


=


(reserved)




31


=


(reserved)




32


=


(reserved)




33


=


(reserved)




34


=


Administrative cooperation action not possible reasons




35


=


(reserved)




36


=


Type of document




37


=


(reserved)




38


=


(reserved)




39


=


Manual Closure Request Reasons




40


=


Manual Closure Rejection Reasons




41


=


National Administration - Degree Plato






n..2








Table 2


Operations on the register of economic operators

(referred to in Article 3(3), Article 4(2) and (3) and Article 6(3))














A


B


C


D


E


F


G





1




ATTRIBUTES



R


 


 


 




 



a



Message Type


R


 


The possible values are:







- 1


=


Update of economic operators (Notification of changes to CD/RD)




- 2


=


Dissemination of updates of economic operators




- 3


=


Retrieval of economic operators




- 4


=


Extraction of economic operators






n1





2




TRADER AUTHORISATION



O


 


 


9999x




 



a



Trader Excise Number


R


 



(See Code list 1 in Annex II The <Trader Excise Number> must be unique in the list of <TRADER AUTHORISATION>).


an13




 



b



VAT Number


O


 


 


an..14




 



c



Authorisation Begin Date


R


 


 


date




 



d



Authorisation End Date


O


 


 


date




 



e



Operator Type Code


R


 


The possible values are:







1


=


Authorised warehouse keeper




2


=


Registered consignee




3


=


Registered consignor




4


=


Certified consignor




5


=


Certified consignee




The value of the <Operator Type Code> data item cannot be changed after the creation of the TRADER AUTHORISATION


n1




 



f



Reference Number of Excise Office


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)


an8




 



g



Global Excise Trader Identifier


O


 



(see Code list 4 in Annex II)



an22





2.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:







- C


=


Create




- U


=


Update




- I


=


Invalidate




- D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Action identification


R


 


Action identification is identification for the occurrence within the Information Exchange Message.
Although the content of the Action identification can be chosen freely by the producer of the change,
it must be unique within the scope of the transaction.
This is a technical attribute added to identify the occurrence in the enclosing transaction (message)
and intended to enable unique definition of error cases.


an..20




 



d



Responsible Data Manager


O


 


 


an..35




 



e



Modification Date and Time


C








—


‘R’ for Message Type 2, 3 and 4










—


Does not apply otherwise





(see Request Type in box 1a)



 


dateTime





2.2




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)



a2





2.2.1




ADDRESS



R


 


 


 




 



a



Country Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2




 



b



Street Name


R


 


 


an..65




 



c



Street Number


O


 


 


an..11




 



d



City


R


 


 


an..50




 



e



Postcode


R


 


 


an..10





2.3




OPERATOR ROLE



O


 


 


9x




 



a



Operator Role Code


R


 


The possible values are:







- 1


=


Allowed to practise direct delivery




- 2


=


Allowed to leave empty the destination fields according to Article 22 of Directive (EU) 2020/262.




The couplings <Operator Type / Operator Role Code> are as follows:


n1




OP/OR TYPE / OP/OR ROLE


AUTH. WH KEEPER


REG. CON/EE


REG. CON/OR




Allowed to practise direct delivery


X


X


 




Allowed to leave empty the destination fields according to Article 22 of Directive (EU) 2020/262


X


 


X





2.4




EXCISE PRODUCTS CATEGORY



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)

The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY Code> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>


a1





2.5




EXCISE PRODUCT



C


At least one of the <EXCISE PRODUCTS CATEGORY code> or <EXCISE PRODUCT code> data groups must be present


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)

The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
Excise Product Code S600 is applicable only to e-SAD pursuant to Article 27(1), point (a), of Directive 92/83/EEC


an..4





2.6




(USING) TAX WAREHOUSE



C








—


‘R’ if <Operator Type Code> is 'Authorised warehouse keeper'










—


Does not apply otherwise





(see Operator Type Code in box 2e)



 


99x




 



a



Reference of Tax Warehouse


R


 



(see Code list 1 in Annex II)

The “Reference of Tax Warehouse” shall be one of the <TAX WAREHOUSE. Reference of Tax Warehouse > such that there exists at least one Active version having its Validity Interval intersecting the Validity Interval of the <TRADER AUTHORISATION>, after the Activation Date of the latter, by at least one day.


an13





3




TAX WAREHOUSE



O


 


 


999999x




 



a



Reference of Tax Warehouse


R


 



(see Code list 1 in Annex II)

The < Reference of Tax Warehouse > must be unique in the list of <TAX WAREHOUSE>.
The “Reference of Tax Warehouse” shall be the same as one of the <(USING) TAX WAREHOUSE. Reference of Tax Warehouse > within one or more <TRADER AUTHORISATION> data groups of “Authorised Warehouse Keeper” type satisfying also Rule204


an13




 



b



Validity Begin Date


R


 


 


date




 



c



Validity End Date


O


 


 


date




 



d



Reference Number of Excise Office


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) 2022/1636)



an8





3.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:







- C


=


Create




- U


=


Update




- I


=


Invalidate




- D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Action identification


R


 


Action identification is identification for the occurrence within the Information Exchange Message.
Although the content of the Action identification can be chosen freely by the producer of the change,
it must be unique within the scope of the transaction.
This is a technical attribute added to identify the occurrence in the enclosing transaction (message)
and intended to enable unique definition of error cases.


an..20




 



d



Responsible Data Manager


O


 


 


an..35




 



e



Modification Date and Time


C








—


‘R’ for Message Type 2, 3 and 4










—


Does not apply otherwise.





(See Message Type in box 1a)



 


dateTime





3.2




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Code list 1 in Annex II to Delegated Regulation (EU) 2022/1636)


a2





3.2.1




ADDRESS



R


 


 


 




 



a



Country Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2




 



b



Street Name


R


 


 


an..65




 



c



Street Number


O


 


 


an..11




 



d



City


R


 


 


an..50




 



e



Postcode


R


 


 


an..10





3.3




EXCISE PRODUCTS CATEGORY



C


At least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> data groups must be present


 


999x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)

The <Excise Products Category Code> must be unique in the list of <EXCISE PRODUCTS CATEGORY> inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>


a1





3.4




EXCISE PRODUCT



C


At least one of the <EXCISE PRODUCTS CATEGORY> or <EXCISE PRODUCT> data groups must be present


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)

The <Excise Products Category Code> of the <Excise Product Code> must not exist inside the same <TRADER AUTHORISATION> or <TAX WAREHOUSE>
The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>


an..4





4




TEMPORARY AUTHORISATION



O


 


 


9999x




 



a



Temporary Authorisation Reference


R


 



(see Code list 2 in Annex II)



an13




 



a1



Operator Type Code


R


 


The possible values are:







- 1


=


Temporary Registered Consignee




- 2


=


Temporary Certified Consignor




- 3


=


Temporary Certified Consignee






n1




 



b



Office Reference Number of Issuance


R


 



(see Code list 4 in Annex II to Delegated Regulation (EU) No 2022/1636)



an8




 



c



Date of Expiry


R


 


 


date




 



d



Re-usable Temporary Authorisation flag


R


 


The possible values are:







- 0


=


No or False




- 1


=


Yes or True






n1




 



e



VAT Number


O


 


 


an..14




 



f



Authorisation Begin Date


R


 


 


date




 



g



Small Wine Producer flag


O


 


The possible values are:







- 0


=


No or False




- 1


=


Yes or True






n1





4.1




ACTION



R


 


 


 




 



a



Operation


R


 


The possible values are:







- C


=


Create




- U


=


Update




- I


=


Invalidate




- D


=


Delete




For the D (Delete) operation the <Activation date> (see <Activation Date> in box 4.1b) shall be the current date of the request for deletion


a1




 



b



Activation Date


R


 


 


date




 



c



Action identification


R


 


Action identification is identification for the occurrence within the Information Exchange Message.
Although the content of the Action identification can be chosen freely by the producer of the change,
it must be unique within the scope of the transaction.
This is a technical attribute added to identify the occurrence in the enclosing transaction (message)
and intended to enable unique definition of error cases.


an..20




 



d



Responsible Data Manager


O


 


 


an..35




 



e



Modification Date and Time


C








—


‘R’ for Message Type 2, 3 and 4










—


Does not apply otherwise.





(See Message Type in box 1a)



 


dateTime





4.2




TRADER Linked to Temporary Authorisation



D








—


‘O’ for Temporary Certified Consignee authorisations to be linked to a Temporary Certified Consignor authorisation










—


‘R’ otherwise






 


 




 



a



Trader Excise Number


C








—


'R' if <Temporary Authorisation – Small Wine Producer flag> is not present or is False










—


'O' otherwise






An existing identifier <Trader Excise Number> in the set of <TRADER AUTHORISATION>
The <Operator Type Code> of the referred <TRADER> must be:






—


"Authorised warehouse keeper" OR "Registered consignor" for <Temporary Registered Consignee> authorisations OR;










—


"Certified Consignor" for <Temporary Certified Consignee> authorisations OR;










—


"Certified Consignee" for <Temporary Certified Consignor> authorisations.




In addition, the Member State of the <TRADER AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for.
OR
An existing identifier <Trader Excise Number> in the set of <TEMPORARY AUTHORISATION>
The <Operator Type Code> of the referred <TRADER> must be:






—


"Temporary Certified Consignor" for <Temporary Certified Consignee> authorisations OR;










—


"Temporary Certified Consignee" for <Temporary Certified Consignor> authorisations.




In addition, the Member State of the linked <TEMPORARY AUTHORISATION> must be different from the Member State the <TEMPORARY AUTHORISATION> is registered for.


an13




 



b



Trader Name


R


 


 


an..182




 



c



Street Name


R


 


 


an..65




 



d



Street Number


O


 


 


an..11




 



e



Postcode


R


 


 


an..10




 



f



City


R


 


 


an..50




 



g



NAD_LNG


R


 



(see Code list 1 in Annex II to Delegated Regulation (EU) No 2022/1636)



a2





4.3




TEMPORARY AUTHORISATION DETAILS



R


 


 


999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) No 2022/ 1636)

The <Excise Product Code> must be unique in the list of <EXCISE PRODUCT Code> inside the same <TRADER AUTHORISATION>, <TAX WAREHOUSE>, or <TEMPORARY AUTHORISATION>
Excise Product Code S600 is applicable only to e-SAD pursuant to Article 27(1), point (a), of Directive 92/83/EEC If <Temporary Authorisation – Small Wine Producer> is present and is True THEN the
<Excise Product Code> must be either:






—


"W200"; OR










—


"W300"






an..4




 



b



Quantity


R


 


 


n..15,3





4.4




NAME AND ADDRESS



R


 


 


99x




 



a



Name


R


 


 


an..182




 



b



NAD_LNG


R


 



(see Annex II, Code list 1 of Delegated Regulation (EU) No 2022/ 1636)



a2





4.4.1




ADDRESS



R


 


 


 




 



a



Country Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) No 2022/1636)



a2




 



b



Street Name


R


 


 


an..65




 



c



Street Number


O


 


 


an..11




 



d



Postcode


R


 


 


an..10




 



e



City


R


 


 


an..50








Table 3


Refusal of update of economic operators

(referred to in Article 4)











A


B


C


D


E


F


G





1




Operations on the Register of Economic Operators Message Submission



R


 


See Table 2 for details


 





2




FUNCTIONAL ERROR



R


 


 


9999x




 


a


Refusal of Update of Economic Operators
Reason Code


R


 


The possible values are:







— 0


=


Other




— 8


=


Trader Authorisation already exists (creation)




— 9


=


Tax warehouse already exists (creation)




— 10


=


Temporary authorisation already exists (creation)




— 11


=


Trader Authorisation not found (Update / Deletion)




— 12


=


Tax warehouse not found (Update / Deletion)




— 13


=


Temporary authorisation not found (Update / Deletion)




— 26


=


Duplicate detected




— 27


=


Inconsistency between Excise number and Excise office




— 41


=


Only a warehouse keeper may be allowed to use a tax warehouse




— 42


=


Invalid Reference of Tax Warehouse




— 43


=


Missing Authorised Warehouse Keeper referencing Tax Warehouse




— 44


=


Trader Excise Number is missing




— 45


=


Invalid value for Excise Product Code




— 46


=


The Country of the Temporary Authorisation and the declared Consignor/Consignee is the same




— 112


=


Incorrect (code) value




— 115


=


Not supported in this position






n..3




 



b



Error Reason


R


 


 


an..350




 



c



Error Location


O


 


 


an..350




 



d



Action Identification


R


 


 


an..20




 



e



Original Attribute Value


O


 


 


an..350








Table 4


SEED statistics

(referred to in Article 7(2))











A


B


C


D


E


F


G





1




ATTRIBUTES



R


 


 


 




 



a



Request Correlation Identifier


R


 


The value of <Request Correlation Identifier> is unique per Member State.


an..44





2




STATISTICS_PERIOD



R


 


 


 




 



a



Year


R


 


 


n4




 



b



Semester


C


For 2 b, c, and d:
The three following data fields are optional and exclusive:






—


<Semester>










—


<Quarter>










—


<Month>




i.e. If one of these data fields is given then the two other data fields do not apply


The possible values are:







- 1


=


First semester




- 2


=


Second semester






n1




 



c



Quarter


C


The possible values are:







- 1


=


First quarter




- 2


=


Second quarter




- 3


=


Third quarter




- 4


=


Fourth quarter






n1




 



d



Month


C


The possible values are:







- 1


=


January




- 2


=


February




- 3


=


March




- 4


=


April




- 5


=


May




- 6


=


June




- 7


=


July




- 8


=


August




- 9


=


September




- 10


=


October




- 11


=


November




- 12


=


December






n..2





3




STATISTICS PER MEMBER STATE



O


 


 


99x




 



a



Member State Code


R


 



(see Code list 3 in Annex II to Delegated Regulation (EU) 2022/1636)



a2




 



b



Number of Active Economic Operators


O


 


 


n..15




 



c



Number of Inactive Economic Operators


O


 


 


n..15




 



d



Number of Pending Expirations


O


 


 


n..15




 



e



Number of Tax Warehouses


O


 


 


n..15




 



f



Number of Excise Authorisation Changes


O


 


 


n..15




 



h



Number of Deleted Economic Operators


O


 


 


n..15





3.1




OPERATOR TYPE



O


 


 


9x




 



a



Operator Type Code


R


 


The possible values are:







- 1


=


Authorised warehouse keeper




- 2


=


Registered consignee




- 3


=


Registered consignor




- 4


=


Certified consignor




- 5


=


Certified consignee






n1




 



b



Number of Economic Operators


R


 


 


n..15





3.2




EXCISE PRODUCT CATEGORY ACTIVITY



O


 


 


9x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)



a1




 



b



Number of Economic Operators


R


 


 


n..15





3.3




EXCISE PRODUCT ACTIVITY



O


 


 


9999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)



an..4




 



b



Number of Economic Operators


R


 


 


n..15





4




STATISTICS ALL MEMBER STATES



O


 


 


 




 



a



Total Number of Active Economic Operators


O


 


 


n..15




 



b



Total Number of Inactive Economic Operators


O


 


 


n..15




 



c



Total Number of Pending Expirations


O


 


 


n..15




 



d



Total Number of Tax Warehouses


O


 


 


n..15




 



e



Total Number of Excise Authorisation Changes


O


 


 


n..15




 



f



Total Number of Deleted Economic Operators


O


 


 


n..15





4.1




OPERATOR TYPE ALL MEMBER STATES



O


 


 


9x




 



a



Operator Type Code


R


 


The possible values are:







- 1


=


Authorised warehouse keeper




- 2


=


Registered consignee




- 3


=


Registered consignor




- 4


=


Certified consignor




- 5


=


Certified consignee






n1




 



b



Total Number of Economic Operators


R


 


 


n..15





4.2




EXCISE PRODUCT CATEGORY ACTIVITY ALL MEMBER STATES



O


 


 


9x




 



a



Excise Products Category Code


R


 



(see Code list 3 in Annex II)



a1




 



b



Total Number of Economic Operators


R


 


 


n..15





4.3




EXCISE PRODUCT ACTIVITY ALL MEMBER STATES



O


 


 


9999x




 



a



Excise Product Code


R


 



(see Code list 10 in Annex II to Delegated Regulation (EU) 2022/1636)



an..4




 



b



Total Number of Economic Operators


R


 


 


n..15






            ’
         



ELI: http://data.europa.eu/eli/reg_impl/2026/51/oj
ISSN 1977-0677 (electronic edition)