Commission Implementing Regulation (EU) 2021/2266 of 17 December 2021 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes
Commission Implementing Regulation (EU) 2021/2266of 17 December 2021laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposesTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beveragesOJ L 316, 31.10.1992, p. 21., and in particular Article 23a(4) thereof,Whereas:(1)Directive 92/83/EEC sets out the conditions for ensuring the establishment and functioning of the internal market in the field of alcohol taxation.(2)Council Directive (EU) 2020/1151Council Directive (EU) 2020/1151 of 29 July 2020 amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 256, 5.8.2020, p. 1)., which amended Directive 92/83/EEC, extended the possibility for Member States to apply reduced excise duty rates, which were available only for beer and ethyl alcohol produced in small volumes by independent small producers, to include the other alcoholic beverages produced in small volumes by independent small producers. In accordance with Article 23a(1) of Directive 92/83/EEC Member States are, upon request, required to provide an annual certificate to independent small producers established in their respective territory, confirming the producers’ total annual production as well as their compliance with the criteria set out in Directive 92/83/EEC ("the certificate"). In order to facilitate the recognition of the producers’ status as independent small producers in all Member States, a common form is to be used for the certificate.(3)Certification of independent small producers by the Member State in which the independent small producer is established is desirable. In order to reduce the administrative burden, it is appropriate to provide for self-certification by the independent small producer, provided that Member States have taken appropriate measures to prevent evasion, avoidance or abuse of the system.(4)A reference to the certificate for independent small producers should be included in the administrative document for the movement of goods under Chapter IV or V of Council Directive 2008/118/ECCouncil Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12)., as required by Article 23a(1) of Directive 92/83/EEC, in order to facilitate the recognition of the status of independent small producers.(5)In order to clarify which evidence is to be used in the case of self-certification by independent small producers, it is necessary to specify the information to be included in the administrative document and in the simplified accompanying document for movement of goods under Chapter IV or V of Directive 2008/118/EC.(6)The application of this Regulation should be deferred to 1 January 2022 in order for it to be aligned to the application of national measures enacted for the transposition of Directive (EU) 2020/1151.(7)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,HAS ADOPTED THIS REGULATION: