On September 17, 2019 the Polish Ministry of Finance published a draft law to prevent frauds and irregularities in the taxation of excise duty. The new legislation is planned to come into force in January 2020.
The most important changes included in the draft law are:
- Introduction of the obligation to keep excise records and submit excise tax declarations only in electronic format – electronic data are to be kept for tax control purposes up to 5 years.
- More strict conditions for conducting business activity in the field of excise tax. A decision to revoke a permit may be made immediately enforceable if:
- the activity is conducted by persons previously penalised,
- the amount of arrears in excise duty or fuel charge exceeds the amount of the excise security provided by the entrepreneur,
- the continued operation of the business may increase the risk of an overriding reason relating to the public interest.
- Increase of penal fiscal sanctions for crimes related to trade in excise goods.
- Binding fiscal information will be valid only for 3 years from the date of issue (according to the current regulations it is indefinite, unless there have been changes in the regulations).
- No exemption from the obligation to monitor in the SENT database of goods transported under the suspension of excise duty (EMCS and NCTS systems). Possible preferences for this group of goods will be published in the regulations.
- Extension of the catalogue of services controlling the correct marking and colouring of heating oils by the Trade Inspection, which currently performs fuel inspections within the framework of the Fuel Quality Monitoring and Control System.
Changes concerning vehicles
With regards to transactions concerning the purchase/sale of cars, the Ministry is planning further changes, with three crucial updates:
- Taxation of structural changes that allow to change a truck into a passenger car;
- Tax collection also in a situation where a customer enters into an artificial purchase agreement with a foreign entity;
- Obligation for a taxpayer going to register a truck or special-purpose vehicle weighing up to 3.5 tonnes to obtain a document from the tax office confirming the lack of obligation to pay excise duty.
Taxpayers should take possibly detailed steps to adjust their records – already in electronic form – to the requirements imposed by law. This will help to avoid the risk of tax liability.