The Ministry of Finance does not have data on how much money was collected from excise duties and value-added tax (VAT) on the sale of fuel for the supply of yachts and ships, since these duties were reinstated on June 11 this year, because the excise and electronic fiscalization systems do not allow such data search.
They stated that one of the reasons for the cancellation of this privilege was the need for additional harmonization of customs regulations with the regulations and practices of the EU member states and that it was allegedly positively assessed in the European Commission Report for 2022.
"The Ministry of Finance has data on total revenues based on the excise duty on mineral oils for all consumers, which recorded a decrease in the period June-September 2022 compared to the same period in 2021 due to the reduction of excise duty initially by 40%, and then by 50%", stated the Ministry.
The amount of excise duty reduction was restored to 40 percent from last week.
In June, July, August and September of this year, the state earned 38 million euros from excise duty on fuel, which was sold to all categories of consumers, and 67 million euros in the same period last year.
"When it comes to the collection of VAT on the turnover of fuel for the supply of yachts and ships, the Revenue and Customs Administration informed us that in the electronic fiscalization system, in which the complete turnover of taxpayers who are liable for fiscalization is recorded, it is currently not possible to make an inquiry that would return accurate information on the amount of turnover and VAT calculated and reported in that turnover, which refers exclusively to the sale of fuel for the supply of yachts and ships. This is due to the fact that there is no unique identifier that could be used to search for data in the EFI system (eg, a unique activity code for yacht and ship supply services with oil and oil derivatives, a national product code that would treat fuel for yachts and ships with a unique code , the obligation of a single electronic payment device at the pump station, for which there is currently no obligation regulated by the legal framework of the state of Montenegro)", stated the Ministry of Finance.
For the same reason, they could not say whether a reduction in fuel consumption for yachts and ships was recorded due to the introduction of this obligation.
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