Description

ECS allows to track exportations (Sales exempted of VAT) and justify the exit of the goods outside the EU. Indeed, the seller should prove to the Tax Administration that the exported marchandises really left the EU Customs Territory.

If the exit is not proved, the operator can be charged with VAT on the export sales by tax Authorities.

The EAD bears the MRN number which allows the tax Authorities to track the exportations. When the ECS message is not closed at the last EU exit office, the exportation is not proved and the tax risk is existing.

In order to follow up the non closed ECS messages, CTC shares a specific file with Shipping Plants and Sales Assistants:

• ECS unconfirmed exports quarterly”:  issued from GTS

“Alternative proof dated” linked to non closed ECS messages are uploaded in the Drive « ECS »

The purpose of those files is to register alternative proofs to supply to the Tax Authorities in case of control.

CTC is in charge to issue these reports, to follow up them and to help the Assistants or Shipping Plants  to complete properly the two files.

The reports are issued on a quarterly basis and the progress of  the answers is checked regularly by CTC.

The reports are available on a dedicated Google drive with safe access given to the various actors.