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May 15, 2026

Article 14 stipulates that persons liable for Excise Tax must keep regular and independent accounting books and records to document the movement of Excise Goods. These records, along with supporting documents, must be maintained in an organised and logical manner to allow the Tax Authority to verify the accuracy of tax calculations and payments. The mandated retention period for these records is five years from the end of the fiscal year in which the transaction occurred. This period may be extended if a longer retention period is required by any other laws in force within a Member State.

Chapter 6 - Compliance Requirements

Article 14 - The Making and Keeping of Records and Books of Account

Persons Obliged to Pay Tax are required to keep regular and independent accounting books and records to record the movement of Excise Goods, as well as supporting documents, and to maintain them in an organized and logical manner, making it possible for the Tax Authority to monitor the accuracy of tax calculation and payment.
Accounting books and records and supporting documents shall be retained for a period of five years from the end of the fiscal year during which that operation took place, unless they are required to be retained for a longer period under any of the laws in force in each Member State.