On 31 August 2020 a transitional period has elapsed for operators selling heating fuels and those using these fuels.
Sellers and purchasers are required to submit a registration declaration for a simplified AKC-RU in order to obtain the status of an intermediary oil (for sellers) or a wearer oil (for purchasers).
The obligation to register also covers natural persons and non-business entities such as municipalities.
The following may be recorded for the purpose of trading or consumption of fuel fuels:
- electronically via the Platform for Tax and Customs Services (PUESC) or the Tax Portal (only natural persons),
- in paper form by submitting in person or sending by mail to the competent head of the tax office a simplified registration declaration — AKC-RU.
In the case of entities which have started the electronic registration process but have not signed an AKC-RU application with a qualified signature, customs signature, trusted profile or authorization data (amount of income from PIT testimony for 2018), In order to complete the registration, an identity document must be presented to the competent tax office. Such authorisation shall be effected within the time limit 14 the days from the electronic submission of the AKC-RU application.
Correct registration ends with confirmation of simplified registration – AKC-PR/U. If it is not possible to continue the registration process, it is necessary to re-apply.
Legal basis
Act dated 19 July 2019 amending the Act on the monitoring system for the carriage of goods by road and by rail and certain other acts (Journal of Laws, item 1556).