Keeping of the inward and outward register
Article 28
1. By way of derogation from Article 147(2) of Regulation (EU) No 1308/2013 and provided that the entries, withdrawals and stocks can be checked at any time on the basis of commercial documents used for financial accounts, the inward and outward register, in this Chapter referred to as ‘the register’, need not be kept by: (a) operators who hold stocks of or offer for sale solely wine products in labelled containers of a nominal volume of 10 litres or less fitted with a non-reusable closing device, where the total quantity does not exceed 5 litres or 5 kilograms in the case of concentrated grape must, whether or not rectified, and 100 litres for all other products; (b) operators selling drinks for consumption only on the premises. 2. Member States may require merchants who do not hold stocks to keep the register and, in that case, may establish the rules and procedures. 3. Member States shall draw up and keep up-to-date a list of operators obliged to keep the register. Where such a list, or a register, already exists for other purposes, it may also be used for the purposes of this Regulation. 4. The register shall be kept individually for each undertaking. Where retail stores which sell directly to the end user form part of one and the same undertaking and are supplied by one or more central warehouses belonging to that undertaking, each such central warehouses shall, without prejudice to point (a) of paragraph 1, keep the register as regards the products it supplies. Deliveries to the retail stores shall be recorded in the register as withdrawals. 5. The register shall be kept on the premises where the products are held. However, and on condition that entries, withdrawals and stocks can be checked at all times at the actual place where the products are held on the basis of other supporting documents, the competent authorities may grant authorisation: (a) for the register to be kept at the registered place of business of the undertaking, where products are held in various stores belonging to the same undertaking and situated in the same local administrative unit or in local administrative units situated in the immediate vicinity of each other; (b) for the register to be kept by a specialist firm.