Register of Excise Duty

The excise duty register (ETROD) shall contain: • Information on the type of taxable person, • Details of the person applying for individual transactions, • Details of the responsible person, • Details of the beneficiary of a refund of excise duty, his authorised representative, • Information on the payer of excise duty, • Information on the authorisation issued in the field of excise duties, • Location and code of the warehouse or plant, • Information on the type and authorised quantity of products subject to excise duty for the purposes of exempt use; • Information on the ownership or use of the brandy boiler and the volume of the boiler, • Information on the area of the vineyard, • Details of the authorised warehousekeeper in another Member State, • Information on supplies of products subject to excise duty, • Information on the instrument of guarantee of excise liability, • Data from excise documents as defined in excise rules...消费税登记册（ETROD）应包含以下内容： • 应税主体类型相关信息； • 申请单笔交易的主体详细信息； • 责任主体详细信息； • 消费税退税受益人及其授权代表的详细信息； • 消费税缴纳方相关信息； • 消费税领域所签发的授权文书相关信息； • 仓库或生产厂房的位置与代码； • 用于豁免用途的应税消费品的品类及核准数量相关信息； • 白兰地蒸馏器的权属或使用情况，以及蒸馏器容积相关信息； • 葡萄园面积相关信息； • 另一成员国境内授权仓库管理员的详细信息； • 应税消费品的供应情况相关信息； • 消费税纳税责任担保文书相关信息； • 消费税法规中定义的消费税单据相关数据……