The government plans to establish an electronic registration obligation for operators using heating oil. The rate of excise duty shall be determined differently depending on the use of fuel oil. If the fuel is used for heating the building, the excise duty is much lower than when used as motor fuel. Because of this, there are cases that someone buys fuel oil for heating purposes, but actually uses it as fuel. The obligation to register electronically is to prevent this.
Current fuel oil rates are at:
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- 232 PLN from 1000 litres (heating)
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- 1,196 PLN from 1000 litres (drive oil)
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- 1,822 PLN from 1000 litres — sanction rate using fuel oil for propulsion
The Ministry of Finance announces that the application for registration is to be free of tax charges. It is also planned to waive paper claims on the use of heating oil. The paper form will be replaced by an electronic form. The electronic declaration shall include data such as the type of heating equipment, their number and the storage address.