Central Records of Excise Goods (CEWA)
The Central Records of Excise Goods (CEWA) – the next step in digitization of tax obligations The Central Records of Excise Goods (CEWA) will constitute a central dataset made of excise records of all entities obliged to keep them. The system is going to replace the current excise duty documentation (in particular excise duty records) maintained in paper or electronic form.
As part of the CEWA, records will be kept of tax warehouses, intermediaries, users (including final gas and coal buyers), taxpayers using generated electricity, intermediary coal and gas entities, registered consignors, registered consignees, taxpayers who are engaged in intra-Community acquisition of excise products outside the duty suspension procedure, entities that produce, sell and use ethyl alcohol and entities obliged to attach excise duty stamps.
The most important aspects are presented below:
- The CEWA will be ready on 1 February 2024 and, in principle, taxpayers will be obliged to keep records using this system.
- The CEWA will operate under PUESC (the relevant authorizations will be assigned to persons who are to make entries in the CEWA).
- Entries can be made in two ways: by entering data in an application available under PUESC, or sending separate files in .xml format.
- The draft scheme has been provided under PUESC, and the test environment is to be made accessible by the end of the first half of 2023.
- An 18-month transition period is planned for adjusting businesses to the CEWA, but only for those taxpayers who keep their records in an electronic format. Entities keeping paper records will be obliged to enter the required data to the CEWA starting from 1 February 2024 (this information has been disclosed unofficially by the Ministry of Finance).
- Entities required to keep records will have 5 days to enter recordable data to the CEWA (starting from occurrence of the relevant circumstances).
Our tax advisors and IT experts are ready to provide guidance on how to get ready for the changes. Our services include:
- A review of excise duty recordkeeping obligations (is the entity obliged to keep records and are the obligations performed accurately?) and accuracy of data entered in the records (are the data currently reported in conformity with the existing wording of the regulations governing recordkeeping?).
- Preparation of a summary of the current situation of a taxpayer in PUESC (related parties, authorizations, etc.) and preparation of procedures for making entries to the CEWA (persons responsible, ways to make entries, selection and deployment of the required software).
- Keeping excise duty records electronically (as soon as possible, so as to be able to use the 18-month transition period). Andersen cooperates with entities which offer software designed to keep excise duty records.
- A newsletter with the most recent information regarding stages of CEWA implementation.
- Preparation, deployment and support in implementation of regulatory and IT solutions required to report data to the CEWA. In respect of IT solutions, Andersen cooperates with a third party.
Should you have any questions or doubts regarding the Central Records of Excise Goods, you are welcome to contact our experts.