We would like to remind you who is required to register in the Central Register of Excise Entities (CPRA), available on the Platform of Tax and Customs Electronic Services (PUESC). This should be done without delay, inter alia, by entities which carry out economic activities in excise duty on the basis of an AKC-R notification and have not supplemented it with data which has not yet been required. We indicate where useful information (including instructions) concerning registration is available.
Who needs to register with CRPA
The obligation to register with CRPA by PUESC to the Director of the Chamber of Tax Administration in Poznań concerns entities:
- intending to conduct economic activities in the field of excise goods and passenger cars,
- intending to carry out business as intermediary coal and intermediary gas,
- the place of destruction of excise goods in the course of their business,
- designated as representing entities,
non-commercial activities which are not natural persons and intend to consume the following excise-exempt goods:
- fuel gas,
- aviation fuels,
- marine fuels.
Entities operating in excise duty on the basis of an AKC-R registration declaration accepted by the Chief of the tax office, which despite the ongoing from 1 February to 30 June 2021 the transitional period has not fulfilled the obligation to supplement the AKC-R with data not yet required, they should immediately do so.
The obligation to register with CRPA without delay shall also lie with the entities:
conducting economic activities as intermediary coal and gas intermediaries on the basis of a notification to the competent head of the tax office,
non-commercial activities which are not natural persons and consume the following products exempt from excise duty:
- fuel gas,
- aviation fuels,
- marine fuels.
Important
In the case of users who do not engage in business and are not natural persons, registration is a condition for the acquisition of aviation fuels, marine fuels and LPG with exemption from excise duty due to their use. Registration, on the other hand, is not a condition for the final purchasers of coal or gas products to be exempt from excise duties.
Information on the rules and manner of registration in CRPA is available at:
- https://www-2.puesc.gov.pl
- https://www.podatki.gov.pl
- https://www.biznes.gov.pl
The manual on registration of companies in CRPA is available on podatki.gov.pl/excise duty