Tobacco retailers must place the tax seal on the minimum unit of sale

The correct application of control measures on products subject to excise duties is fundamental to avoid infractions in the tobacco commercialization chain. A recent binding ruling from the Directorate General of Taxes (DGT) has delimited the exact location where the tax seal must be placed on products that are marketed in a fragmented manner.

What the DGT has resolved

The query focused on whether, in the case of products received in boxes but sold individually (loose cigarettes), the seal must be applied to each cigarette or if it can be placed only on the containing box. The DGT has resolved that the seal must be incorporated into the packaging that constitutes the minimum authorized packaging unit for its commercialization, in accordance with the provisions of Directive 2014/40/EU.

This implies that if the cigarettes are received in a container that is considered the minimum authorized packaging unit, the seal must be attached to said container, regardless of whether the newsstand's business model consists of selling loose units.

What it means for you

For operators in the tobacco value chain and newsstands, this resolution establishes a clear operational obligation regarding packaging. It is not necessary to place the seal on each individual cigarette if there is a larger container that has already been authorized as the minimum unit of sale. Compliance with this rule ensures that the product has the necessary fiscal control guarantee from its authorized commercialization unit.

What should be done

Establishments must verify that the packaging they receive complies with the tax sealing regulations in its minimum authorized unit. It is necessary to ensure that the seal remains attached to the original minimum sale packaging to comply with Law 38/1992 on Excise Duties and the Excise Duty Regulations, thereby avoiding possible sanctions for defects in the control of products subject to this tax.