--- title: "Special Consumption Tax (IEC)" slug: "1602862758" tags: ["IEC"] updated: 2026-07-30T07:47:17Z published: 2026-07-30T07:55:55Z canonical: "help.ila.cegid.com/1602862758" --- > ## Documentation Index > Fetch the complete documentation index at: https://help.ila.cegid.com/llms.txt > Use this file to discover all available pages before exploring further. # Special Consumption Tax (IEC) - [x] PT - [x] ES - [x] AO - [x] CV - [x] MZ - [x] ST - [x] GW - [x] Professional - [x] Executive - [ ] Public Sector - [ ] Omnia - [ ] Evolution --- The IEC rate (Special Consumption Tax) is a rate applied to a few items when entering the market and has to be present in the Sales or Purchase documents for those goods. The IEC is mostly applied in the **commercialization of alcoholic beverages, tobacco and petroleum products**. In the ERP it is possible to perform all the required IEC management, since the application allows for the automatic **calculation of the tax in purchase and sales documents,** according to the configurations performed (categories, Taric codes, packages, item file, etc.). It is also possible to print reports that display the documents and respective IEC collection values (when applicable), namely, the **Statement of Entry into Consumption** to be handed in to the tax authorities. > [!NOTE] > In Mozambique, IEC should be understood as referring to the Special Consumption Tax.