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. The time limit for notification to that register is up 30 June this year
The new rules for registration in excise duty introduced the Act of 10 December 2020 amending the Excise Tax Act and some other laws. On the basis of this, the CRP was led by the Director of the Chamber of Tax Administration in Poznań. Earlier, such a task was one of the local registers kept by the heads of tax offices.
The new system aims at using paper registration declarations and increasing the safety of the economic trade in excise goods. The register is also intended to serve economic operators who will be able to verify in it whether their counterparties who participate in the dispatch and collection of excise goods are registered.
This reduces the risk of cooperation with an unfair business partner.
Entities required to register with CRPA
This obligation was primarily covered by all economic operators in the field of excise duty. These include those who:
- carry out excise duties and are exempt from excise duty,
- acquire contaminated ethyl alcohol,
- represent a foreign entrepreneur purchasing electricity, gas and tobacco droughts,
- destroy excise goods unfit for consumption, consumption or processing,
- are intermediate coal and gas operators.
You can also find non-natural persons (e.g. military, police, schools, kindergartens, Border Guards, GOPR) who use excise duty-free fuels, shipping fuels, LPG.
The last day of update of notifications and the transitional period will take place 30 June!
How's the registration going?
To register, you must first create an account on the Platform of Tax and Customs Electronic Services (PUESC). The necessary individual SISC ID number may be obtained. The registration must be certified by electronic signature.
All who Before 1 February 2021 They have already seen local bases run by the heads of tax offices, they do not have to re-register. However, their obligation is to electronically confirm existing data and complete the registration application to 30 June 2021 The CRPA must provide information on the entity-specific tax authority.
To 30 June this year there is a transitional period for registration for entities not yet subject to the registration obligation. These are operators operating the place of destruction of excise goods and non-business operators using exempt air fuel, marine fuel and gas for heating purposes. The transitional period also applies to intermediate coal and gas entities which before 1 February 2021 Instead of the registration, they submitted notices of commencement.