The Ministry of Finance simplifies the monitoring of supplies of excise goods exempt from excise duty by reason of their use (airfuels, marine fuels and LPG) on the basis of an electronic delivery document (e-DD), using the System EMCS PL2.
At the same time, central electronic registration of excise agents will be introduced. It will be covered by entities currently subject to excise duty registration as well as those not covered by such an obligation, including entities using excise goods exempt from excise duty due to their use, including public benefit units, self-government units, military organizational units, Border Guards and Police.
In addition, the project envisages, inter alia:
System monitoring EMCS PL2 Information system for handling movements of excise goods:
- certain supplies exempt from the excise duties of coal products,
- movements exported and exported outside the customs territory of the EU by the national customs and tax office of excise goods with a zero excise duty on account of their destination,
- movements of imported excise goods exempt from excise duty on account of their destination and the zero rate of excise duty on account of their destination.
Regulation of System Monitoring Rules EMCS PL2 transport of energy products by pipeline, based on e-DD, using the System EMCS PL2.
Regulating the rules for changing the means of transport of goods moved on an e-DD basis, using the System EMCS PL2.
Introduction of the possibility to distribute energy products carried by rail, on the basis of e-AD, using the System EMCS PL2.
The project also includes an extension to 31 January 2022 the period within which it will be possible to alternatively apply the existing paper documentation to the abovementioned supplies of excise goods. The extension of this deadline responds to the demands of entrepreneurs who, due to the epidemic, need more time to adapt their IT systems to changes in the system EMCS PL2 In 2020