Emtract Ingest
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Energy Taxation Directive
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Title (English)
Title (German)
Kind
Approval
Due Diligence
Governance
Other
Record Keeping
Reporting
Stakeholder Engagement
Frequency
Annual
Biennial
Continuous
Event-triggered
Monthly
One-time
Other
Quarterly
Weekly
Check frequency
Annual
Biennial
Continuous
Event-triggered
Monthly
One-time
Other
Quarterly
Weekly
Rule set
Regulation-wide (no rule set)
Energy-intensive businesses
Non-energy-intensive businesses
Complexity (0–5)
Business functions
Communications
Compliance
Executive
Finance
Human Resources
Legal
Operations
Other
Procurement
Product
Sales
Sustainability
Description (English)
The company must pay the tax chargeable in the Member State of delivery and comply with that state's procedures for tax collection and payment.
Description (German)
Das Unternehmen muss die im Liefermitgliedstaat anfallende Steuer nach den dort festgelegten Verfahren entrichten beziehungsweise deren Erhebung und Abführung sicherstellen.
Affected products/services (English)
Electricity and natural gas supplied in a Member State where the distributor or redistributor is not established; and coal, coke and lignite supplied by registered companies
Affected products/services (German)
Elektrizität und Erdgas, die in einem Mitgliedstaat geliefert werden, in dem der Verteiler oder Wiederverteiler nicht niedergelassen ist; sowie Kohle, Koks und Braunkohle bei Lieferung durch registrierte Unternehmen
Checking responsibility (English)
The competent authorities of the Member State of delivery
Checking responsibility (German)
Die zuständigen Behörden des Liefermitgliedstaats
Check method (English)
Verification of tax assessment, collection and payment under the procedures of the Member State of delivery
Check method (German)
Prüfung der Steuererhebung und Steuerabführung nach den Verfahren des Liefermitgliedstaats
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