According to the circular, it is only mandatory to enter the destination in the case of deliveries to a tax warehouse, direct deliveries or deliveries to certified consignees. For all other deliveries the place of supply is not a mandatory field in the EMCS Report of Receipt. In these cases, validation will therefore also be given if no place of supply has been entered. The transport can only begin after the validation of the draft of the electronic Administrative Document (eAD) or the simplified electronic Administrative Document (SEAD).
Here, the Report of Receipt has to be created by the one who is entered as the consignee in the eAD or the SEAD. Following the receipt of the excise goods at a permissible destination the consignee will issue a Report of Receipt using officially prescribed sets of data.
Please note: The information in the Report of Receipt will be automatically checked by the EMCS application. Insofar as no errors occur, the Report of Receipt will then be automatically validated.