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Poland To Track Heating Fuel Sales To Tackle Tax Evasion

by Ulrika Lomas,, Brussels

30 August 2019

To tackle tax evasion, Poland has announced new registration obligations for those who sell fuels for heating, or those that use such fuels for heating a home or business.

From September 1, 2019, those who sell heating oil (to be called "oil intermediaries") and those using such products will be required to register through the PUESC Portal or the Tax Portal. Otherwise, registration can be completed in person at a tax authority office in Poland.

The new system will replace the paper statements that those selling heating fuels were required to prepare. Instead, suppliers will be required to electronically file details about the transactions via the "SENT" electronic system, in an AKC-RU notification. This notification must contain a valid identification number for the consumer.

The recipient must then confirm receipt of the fuels and their intended use for heating.

It will cover all supplies, rather than just those exceeding 500 liters as under the existing reporting framework for transportation fuels.

The move is to enhance efforts to tackle black market activity and VAT and AKC-RU excise tax non-compliance. There is a significant gap in the excise duty burden for heating oils versus diesel fuel. A concessionary excise duty rate of PLN232 (USD59) per 1,000 liters applies to fuel used for heating, compared with PLN1,171 for 1,000 liters of diesel fuel. This is in addition to value-added tax.

Poland also offers some exemptions for fuels used specifically for heating purposes.

The new rules will enter into force on September 1, 2019. However, until March 31, 2020, it will be possible to apply the existing regulations, with voluntary up-take permitted.

TAGS: compliance | tax | business | value added tax (VAT) | excise duty | tax authority | Poland | regulation | Other | Tax

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