From 1 February 2021 the current records of excise agents kept by the heads of tax offices have replaced the Central Register of Excise Entities. This means giving up paper registration applications and more security in the trade in excise goods.
The new rules for registration in excise duty introduced the Act of 10 December 2020 amending the Excise Tax Act and some other laws.
The Central Register of Excise Entities maintained by the Director of the Chamber of Tax Administration in Poznań replaced local registers maintained by the heads of tax offices.
Paper registration applications have been replaced by a more convenient electronic registration.
The amendment will allow economic operators to verify whether their counterparties who are involved in the dispatch and collection of excise goods are registered and thus reduce the risk of cooperation with an unfair business partner.
Who submits the registration
entities operating in the field of excise duty, i.e.:
- Excise and excise-exempt entities,
- entities purchasing ethyl alcohol completely contaminated,
- entities representing a foreign entrepreneur who acquires electricity, gas and drought,
- entities in which excise goods unfit for consumption, consumption or processing are destroyed (new category of registered entities),
- intermediate coal operators and gas intermediaries (not yet notifying the head of the tax office);
- non-economic activities other than natural persons (e.g. military, police, schools, kindergartens, Border Guards, GOPR) using excise duty-free fuels, shipping fuels, LPG - not yet covered by the registration obligation.
The possibility of optional registration under new rules is granted to natural persons using LPG for heating purposes.
How to Register
Registration to the Central Register of Excise Entities is carried out through the Platform for Tax and Customs Electronic Services (PUESC). This requires having or establishing an account on this portal and obtaining an individual SISC ID number.
Registration should be signed one with electronic signatures: a qualified electronic signature, a trusted signature, a personal signature, a signed verified by means of a customs certificate or another signed approved by the Minister of Finance.
Registration must be made before taking up business in excise duty or before first the acquisition of excise goods for consumption exempt from excise duty.
Registered entities shall update registration declarations
Excise entities which have already been registered in local databases operated by the heads of tax offices do not re-registered, however, are obliged to electronically confirm the existing data and complete the registration application with information concerning the entity's competent tax authority.
Update to 30 June this year
To 30 June this year a transitional period for registration by:
- entities not yet subject to registration i.e. operators carrying out the destruction of excise goods and non-commercial operators using exempt air fuel, marine fuels and gas for heating purposes,
- intermediate coal and gas entities which before 1 February 2021 instead of a registration application, they have notified their start-up.
Who is not affected by new regulations
natural persons,
oil operators (using oil operators and intermediate oil operators),
intermediate tobacco operators.