Definition: The Temporary Excise Taxpayer is responsible for the payment of excise duties on goods subject to these taxes, such as alcohol, tobacco, and energy products, within the European Union. This role is typically assumed by businesses that produce, process, hold, receive or dispatch these goods under duty suspension arrangements. As an ArchiMate business role, the Temporary Excise Taxpayer must ensure compliance with the relevant tax regulations, including accurate reporting and timely payment of duties, while also managing the administrative and logistical aspects of moving goods under suspension of excise duties. Source: EIRA team Additional information: The Temporary Excise Taxpayer is a business role that refers to an entity, which can be an individual, a company, or an organization, that is temporarily registered and authorized to perform activities subject to excise duties under specific conditions. This role is typically assigned when the entity is not usually involved in operations subject to excise duties but needs to perform such activities on a temporary basis. The Temporary Excise Taxpayer is responsible for the payment of excise duties for the temporary activities they are conducting. These activities may include the production, processing, holding, receipt, and dispatch of excise goods under duty suspension arrangements. Excise goods typically include alcohol, tobacco products, and energy products such as fuel and electricity. The Temporary Excise Taxpayer must comply with all relevant regulations and procedures, including the submission of necessary declarations and documentation, the payment of the correct amount of excise duties, and the maintenance of appropriate records. They must also ensure that the excise goods are transported under duty suspension arrangements to other EU member states or are released for consumption in the member state where the goods are located. In addition, the Temporary Excise Taxpayer may be required to provide a guarantee to cover the potential excise duty liability. This is to ensure that the excise duties will be paid if the goods are not transported under duty suspension arrangements or are not released for consumption in accordance with the regulations. The Temporary Excise Taxpayer role is typically temporary and ceases once the specific activities subject to excise duties are completed. However, the entity may be required to retain records for a certain period after the cessation of the activities for audit and control purposes. Example: 1. A temporary excise taxpayer is a business entity that imports goods subject to excise duty into a European Union member state, but is not established in that state. They are responsible for paying the excise duty on those goods. 2. A temporary excise taxpayer may also be a company that participates in occasional transactions involving excise goods, such as alcohol, tobacco, or energy products. They are required to pay the excise duty on these transactions, even if they are not regularly involved in this type of business. 3. A temporary excise taxpayer can be a transport company that carries excise goods across borders within the European Union. They are responsible for ensuring that the excise duty on these goods is paid in the destination country. 4. A temporary excise taxpayer may also be a non-EU company that exports goods to the European Union. They are required to pay the excise duty on these goods when they enter the EU, even if they are not established in any EU member state. 5. A temporary excise taxpayer can also be an individual who purchases excise goods in one EU member state for commercial purposes and then transports them to another EU member state. They are responsible for paying the excise duty in the destination country. LOST view: OV-Digital Public Service Consumers Identifier: http://data.europa.eu/dr8/egovera/TemporaryExciseTaxpayersBusinessActor EIRA traceability: eira:DigitalPublicServiceDeliveryConsumerBusinessRole ABB name: egovera:TemporaryExciseTaxpayersBusinessActor EIRA concept: eira:ArchitectureBuildingBlock Last modification: 2023-07-27 dct:identifier: http://data.europa.eu/dr8/egovera/TemporaryExciseTaxpayersBusinessActor dct:title: Temporary Excise Taxpayers Business-actor