New obligations for excise tax in Poland for gas and coal entities


From 1 February 2021 new registration obligations apply for excise tax purposes in Poland.

All intermediary gas and coal entities, which before did not have any registration obligations in Poland, are now obliged to register with the new Central Register of Excise Entities. Moreover, all entities already registered for some purposes for excise duty must re-register.

All intermediary gas and coal entities that reported their activity before 1 February 2021 are obliged to register by 30 June 2021. During this time (from 1 February 2021 until 30 June 2021) each such entity will still qualify as an intermediary gas or coal entity. However, if this entity does not register by 30 June 2021, then after this date it will no longer qualify as an intermediary gas or coal entity.

Entities that were already registered before 1 February 2021 will retain their status until 30 June 2021, but should update their registration data during the period from 1 February 2021 to 30 June 2021. If they fail to do this before 30 June 2021, they will be considered to be not registered and will bear all the ensuing negative consequences.

All the above registrations and updates should be done by Internet using the new version of the PUESC platform.

Our tax team is available to answer any questions you may have. For more information, please get in touch with our Tax team in Poland or your usual contact at CMS.